联系我们

论文查询结果	返回搜索

论文编号：	15274
作者编号：	2120223776
上传时间：	2025/3/10 23:48:36
中文题目：	HY公司全面预算管理优化研究
英文题目：	Research on the Comprehensive Budget Management of HY Company
指导老师：	李莉
中文关键字：	全面预算管理；预算编制；预算执行；茶叶企业
英文关键字：	Comprehensive Budget Management；Budget Formulation；Budget Execution；Tea Enterprises
中文摘要：	茶叶行业历史悠久，文化底蕴深厚，近年来竞争愈发激烈。众多茶叶品牌 和产品相互角逐，不仅在传统名茶领域竞争激烈，新兴茶叶品牌和线上销售平 台也异军突起，消费者需求的多样化和个性化，使得茶叶企业面临更大的挑战。 在此背景下，茶叶企业如何开源节流，加强内部控制则至关重要。而全面预算 管理作为内部控制的一项关键手段，实现了企业业务流与信息流的深度融合， 对于战略规划的制定、日常运营的精准控制、风险的有效分散以及资源的优化 配置，发挥着至关重要的作用。当前，该领域研究已趋成熟，广度与深度并进。 茶叶企业想实现可持续发展，亟需对全面预算管理进行创新优化，以增强自身 的核心竞争力，确保其在激烈的市场竞争中稳健前行。 本文从全面预算管理的基本原理出发，采用案例分析法，对 HY 茶叶公司 全面预算管理体系的应用成效进行了分析，深入探讨其预算管理体系中预算编 制、预算执行及预算考核等环节的现状与问题，并对背后的成因进行分析，同 时针对 HY 公司在全面预算管理实施中遇到的问题，构建了一系列策略性的优 化路径。HY 公司自 2019 年改制后应用全面预算管理，尽管公司持续努力探索 与优化全面预算管理体系，但仍面临若干问题。本文通过分析发现 HY 公司预 算管理机构的设置存在不合理的现象，同时发现 HY 公司在制定年度经营管理 目标和短期预算目标时，未能充分融合长期战略目标；在执行预算的过程当中， 没有能够及时深入地分析预算的不同之处，并找出造成预算差异的根本原因； 没有建立完整的预算考核机制，对员工预算执行的情况做出合理评价。 经过深层次原因分析后，笔者认为 HY 公司的全面预算管理应设置合理的 预算管理机构，以企业的整体战略为出发点，考虑企业的长远发展。并且 HY 公司执行预算时应加强预算控制，对预算分析程序进行优化，在预算差异分析 时需要明确分析的对象和分析的标准。此外，HY 公司应当根据各个责任中心 的特点确定该责任中心考评的侧重点，并设计较为全面的考评指标，确定每个 指标的权重。本文的研究成果旨在为众多中小型企业在实施全面预算管理时提 供一套切实可行的解决方案。
英文摘要：	The tea industry boasts a long history and profound cultural heritage, yet competition has intensified in recent years. Numerous tea brands and products compete vigorously, not only in the realm of traditional famous teas but also with the emergence of new tea brands and online sales platforms. The diversification and individualization of consumer demands pose greater challenges for tea enterprises. In this context, it is crucial for tea enterprises to explore ways to increase revenue and reduce expenditure while strengthening internal control. Comprehensive budget management, serving as a pivotal tool for internal control, achieves a profound integration of an enterprise's business flows and information flows, playing a crucial role in the formulation of strategic plans, the precise control of daily operations, the effective diversification of risks, and the optimal allocation of resources.Currently, research in this field has matured, advancing both in breadth and depth. To achieve sustainable development, tea enterprises urgently need to innovate and optimize comprehensive budget management to enhance their core competitiveness and ensure steady progress in the fiercely competitive market. Starting from the basic principles of comprehensive budget management, this paper adopts a case study approach to analyze the application effectiveness of the comprehensive budget management system of HY Tea Company. It delves into the current status and issues in the company's budget management system, including budget preparation, budget execution, and budget assessment, and analyzes the underlying causes. Simultaneously, addressing the problems encountered by HY Company in implementing comprehensive budget management, this paper proposes a series of strategic optimization pathways. Since its restructuring in 2019, HY Company has applied comprehensive budget management. Despite continuous efforts to explore and optimize its comprehensive budget management system, the company still faces several issues. Through analysis, this paper reveals that HY Company's budget management organization is unreasonably structured. Moreover, when setting annual operational management goals and short-term budget targets, HY Company fails to fully integrate long-term strategic goals. During budget execution, the company does not promptly and thoroughly analyze budget deviations and identify the root causes of such deviations. Additionally, a complete budget assessment mechanism is lacking to reasonably evaluate employees' budget execution performance. After conducting in-depth analysis of the underlying causes, the author believes that HY Company's comprehensive budget management should establish a reasonable budget management organization, taking the company's overall strategy as the starting point and considering its long-term development. Furthermore, when executing the budget, HY Company should strengthen budget control and optimize budget analysis procedures, clarifying the objects and standards of analysis during budget variance analysis. Additionally, HY Company should determine the focus of evaluation for each responsibility center based on its characteristics and design comprehensive evaluation indicators with determined weights for each indicator. The research findings of this paper aim to provide a practical solution for numerous small and medium-sized enterprises when implementing comprehensive budget management.
查看全文：	预览  下载(下载需要进行登录)