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论文编号：	4322
作者编号：	2220100503
上传时间：	2012/6/7 6:28:26
中文题目：	天士力集团全面预算管理研究
英文题目：	The Research of Comprehensive Budget Management in TASLY Group
指导老师：	周宝源
中文关键字：	全面预算管理,天士力集团,企业管理
英文关键字：	Comprehensive Budget Management,Tasly Group,Corporate Management
中文摘要：	全面预算管理产生于上世纪二十年代，美国率先将其应用到工商企业中，取得巨大成功后，各国开始纷纷效仿，至今，全面预算管理已成为流行的企业管理方法。通过全面预算管理，企业可以在运营上有预见性地做好控制，让企业的所有者对企业的未来有一个全面了解，同时也能够对企业的经营者有一个全面约束，使企业经营者能够更好地按照企业所有者的意愿经营公司。在现代企业管理制度下，大多数企业都已经接受预算管理的概念，且都能够在企业的运营中主动倡导这一概念，其结果是企业所有者的利益得到了有效保护，这是好的趋势。但是，因为企业经营者和企业所有者角度的不同，以及预算管理给企业经营所带来的企业管理的复杂性和难度，预算管理在很多企业的运营中仅仅停留在表面上，无法深入，形而上学。本文通过研究国内关于全面预算管理的文献资料，从预算编制、预算执行、预算调整和预算评估各个环节入手，从运营的便利性上消除企业经营者的抵触情绪，既为全面预算管理提供组织保障，又为日常运营提供全面预算管理框架下的财务授权管理，从而使企业经营着能够重视全面预算管理，乐于做预算，乐于被预算“管理”。本文通过对天士力集团全面预算管理案例的介绍，详细剖析了目前案例公司在推行全面预算管理后的好处和不足，针对不足的地方进行了详细描述并提出改进建议。改进后的全面预算管理体系应该相对较为完善，能够体现出全面预算管理中“管理”的意义。期望能够通过本文对同行业的从业者一点思路和启发。
英文摘要：	Comprehensive Budget Management (CBM) began in 1920 last century. America applies it into the business first and achieving great success. After that, all the companies from other countries began to work on it. So far, CBM has become one of the most popular management methods around the world. Through CBM, the company could do operation control more predictably; the owner could have a comprehensive understanding for the future of the company, meanwhile CBM give the comprehensive constrain to the manager. In a word, CBM can made mangers run company more attach to company owner’s goal. Under the modern Corporate Management System, most companies have accepted the concept of budget management, and can take the initiative to promote it. As a result, the interests of business owners can be effectively protected. This is a good trend. However, as the purpose of enterprise managers and owners are different, in additional, the complexity and difficulty followed by budget management, The CBM often face the metaphysics in many companies, and cannot be penetrate to the company management deeply. The article researches the all aspects from the budget preparation, budget execution, and budget adjustments to budget assessment base on studying the domestic literature about CBM. It eliminates the resentment of business through the operation facility. Not only has the organizational guarantee for CBM, the article also provided the financial authorization which is under the CBM frame for daily operation. As a result, let the manager pay attention to the CBM, willing to perform budget, and be managed by budget. By introducing the experience of Tasly group CBM implement, the article analyzes the advantage and disadvantage of CBM, and gives the suggestion for improvement. The improved CBM should be more complete. The most important is that it can reflect the meaning of “management”. The purpose of the article is expected that the same industry practitioners can get some inspiration from this article.
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