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论文编号：	15543
作者编号：	2320234051
上传时间：	2025/12/5 13:49:22
中文题目：	H建筑公司全面预算管理优化研究
英文题目：	Optimization Study on Comprehensive Budget Management of H Construction Company
指导老师：	黄福广
中文关键字：	建筑企业；全面预算管理；预算编制；预算考核
英文关键字：	Construction enterprises; Comprehensive Budget Management; Budget Preparation; Budget Assessment
中文摘要：	随着我国建筑业快速发展，市场竞争越来越激烈，建筑企业面临成本控制和资源配置的双重压力。全面预算管理作为公司实现战略目标提升经营效率的重要手段，逐步成为建筑企业管理的核心内容。目前许多建筑企业在全面预算管理中存在预算编制与战略脱节，执行控制不力，考核激励机制不完善等问题，制约了企业的稳定发展。针对H建筑公司现有全面预算管理体系存在的不足，开展优化研究对提升企业管理水平，增强市场竞争力，实现高质量发展具有重要的理论价值和现实意义。 本文旨在研究H建筑公司全面预算管理的现状、存在的问题及其优化策略。随着建筑行业竞争的日益激烈，市场环境不断变化，企业如何通过科学有效的全面预算管理，提升经营效率和竞争力，成为急待解决的重要任务。本文首先分析了全面预算管理的理论基础及其在建筑企业中的应用特点，结合H公司实际经营状况，系统梳理了其全面预算管理的现状。通过深入调研和数据分析，发现H公司在预算编制与企业战略协同不足、预算执行控制不力以及预算考核激励机制不完善等方面存在问题。这些问题不仅制约了预算管理的有效实施，也影响了企业资源的合理配置和经营目标的实现。针对上述问题，本文提出了优化H公司全面预算管理的具体策略，包括加强战略导向下的预算编制，提升预算编制的准确性和科学性；完善预算执行的监控体系，建立灵活的预算调整机制以应对外部环境变化；构建科学合理的预算考核体系，强化考核结果与激励机制的有效衔接。通过这些优化措施，旨在提升H公司全面预算管理的整体水平，促进企业持续健康发展。本文对未来全面预算管理的发展趋势进行了展望，强调信息化技术和智能化手段在预算管理中的重要作用，为建筑企业预算管理的创新提供理论参考和实践指导。 本研究的创新点在于突破建筑企业预算管理重核算轻战略的传统局限，将战略管理理论深度嵌入预算管理全流程，既填补了战略与预算脱节的理论空白，又结合建筑企业项目周期长、资源配置复杂的特性，提供可落地的优化方案，为同类企业提供新路径。
英文摘要：	With the rapid development of China's construction industry and increasingly fierce market competition, construction enterprises face dual pressures of cost control and resource allocation. Comprehensive budget management, as an important means for enterprises to achieve strategic goals and improve operational efficiency, has gradually become the core content of construction enterprise management. Currently, many construction enterprises encounter issues such as disconnection between budget preparation and strategy, weak execution control, and imperfect assessment and incentive mechanisms in comprehensive budget management, which restrict the sustainable development of enterprises. Conducting optimization research on the existing comprehensive budget management system of H Construction Company holds significant theoretical value and practical significance, helping to enhance enterprise management level and market competitiveness, and achieve high-quality development. This thesis aims to explore the current status, existing problems, and optimization strategies of comprehensive budget management in H Construction Company. With the increasing competition in the construction industry and the constantly changing market environment, how enterprises can improve operational efficiency and competitiveness through scientific and effective comprehensive budget management has become an urgent issue to be addressed. This thesis first analyzes the theoretical basis of comprehensive budget management and its application characteristics in construction enterprises. Combined with the actual operating conditions of H Company, it systematically reviews the current status of its comprehensive budget management. Through in-depth research and data analysis, it is found that H Company has significant problems such as insufficient coordination between budget preparation and corporate strategy, weak budget execution control, and imperfect budget assessment and incentive mechanisms. These issues not only restrict the effective implementation of budget management but also affect the reasonable allocation of enterprise resources and the achievement of business objectives. In response to the above problems, this thesis proposes specific strategies to optimize H Company's comprehensive budget management, including strengthening budget preparation under strategic guidance to improve the accuracy and scientific nature of budget preparation; improving the monitoring system of budget execution and establishing a flexible budget adjustment mechanism to respond to external environmental changes; constructing a scientific and reasonable budget assessment system and enhancing the effective connection between assessment results and incentive mechanisms. Through these optimization measures, the aim is to improve the overall level of comprehensive budget management in H Company and promote the sustainable and healthy development of the enterprise. This thesis also looks forward to the future development trends of comprehensive budget management, emphasizing the important role of information technology and intelligent means in budget management, providing theoretical reference and practical guidance for the innovation of budget management in construction enterprises. The innovation of this study lies in breaking through the traditional limitation of emphasizing accounting while neglecting strategy in the budget management of construction enterprises. It deeply embeds the strategic management theory into the entire process of budget management, which not only fills the theoretical gap of the disconnection between strategy and budget, but also combines the characteristics of construction enterprises such as long project cycle and complex resource allocation to provide a practical optimization plan and a new path for similar enterprises.
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