学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 4445 | |
| 作者编号： | 2220100514 | |
| 上传时间： | 2012/6/9 11:36:47 | |
| 中文题目： | JA公司全面预算管理研究 | |
| 英文题目： | A Study about Total Budget Management In JA Thermal Power company | |
| 指导老师： | 陈国欣 | |
| 中文关键字： | 全面预算管理,JA公司,热电联产企业,绩效管理 | |
| 英文关键字： | Total Budget Management,JA thermal power company,Cogeneration enterprise,Performance management | |
| 中文摘要： | 全面预算管理作为一种兼具战略规划、考评激励、管理控制等多种职能于一体的综合管理手段，已被目前国内外很多企业所应用。并且由于全面预算管理能够和财务结算中心、内部审计、绩效考评等多种管理工具相结合，所以全面预算管理在实际应用中也成为了一种管理创新的工具。 JA公司是T市一家大型的热电联产企业。JA公司从2009年开始执行全面预算管理体制，当年公司就扭转了亏损局面。近几年，JA公司的利润更是实现了阶梯式增长，企业管理水平也大幅度提高。可见，全面预算管理模式在JA公司有着广阔的应用前景。但是，JA公司在预算执行的过程中也暴露出如预算执行缺乏有效监督、预算考评激励机制不完善等问题亟待解决。针对JA公司的问题，本文有针对性的提出了改进建议，旨在提升JA公司的全面预算管理水平、合理配置公司资源、实现企业价值最大化。也希望本文的论述能够对全面预算管理在热电联产企业中的推广和应用起到一些实践指导作用。本文以JA热电公司为研究对象，全面收集公司内部资料，运用相关知识和量化分析工具，采用案例研究的方式，运用全面预算管理的相关理论，结合JA热电公司的实际情况，梳理全面预算管理的框架、研究分析JA热电公司的预算管理现状以及存在问题，并提出解决问题的办法。企业可以通过构建适合自身特点的、科学合理的全面预算管理系统，实现全员、全过程和全方位的内部管控体系，从而提高企业的管理水平，提升企业绩效，增强企业的竞争力。 | |
| 英文摘要： | Total budget management is a kind of management with strategic planning, test driving and management control. It is used by many companies in China. Total budget management also can be used with financial settlement center, internal audition, performance evaluation and some other management, so it works as a creative management. JA Company is a thermal company in Tianjin. Since 2009, it has worked under total budget management and turned a loss into a profit. In these years, the profit has been increased for step growth. The management in the company also has been improved. Total budget management can be used more and more in the company. There are some problems with this management progress, such as supervising the budget and imperfect test driving rule. Based on those problems that JA Company is facing, the paper gives some advices to improve the total budget management which used in the company. The author also wants to give some help to the thermal company development. This article takes JA thermal power company as the basis for case study. Via a collection of all kinds of companies’ internal information, it makes good use of related knowledge and quantities analysis tools. Company can establish scientific and reasonable total budget management system suiting for companies own feature so that to realize all personnel，the whole process and all-round internal management and control，to enhance the management level，to raise corporation performance, to increase competitiveness. | |
| 查看全文： | 预览 下载(下载需要进行登录) |