联系我们

论文查询结果	返回搜索

论文编号：	5731
作者编号：	2220110360
上传时间：	2013/12/4 1:40:34
中文题目：	基于作业成本法的全面预算管理研究——以A烟草公司为例
英文题目：	Research on comprehensive budget management based on activity based costing- Taking A tobacco company as an example
指导老师：	陆宇建
中文关键字：	全面预算管理，作业成本法，战略管理，烟草行业
英文关键字：	comprehensive budget management, activity-based costing, strategic management, tobacco industry
中文摘要：	十九世纪初，随着工业革命的不断深入，企业加强内部管理的迫切需求，全面预算管理作为一种企业内部控制管理的主要方法应运而生，并随着对其理论和实践研究的不断延伸，从最早的计划与协调职能发展到现在具有控制、激励和评价等功能为一体的一种现代化管理机制，成为工商企业加强内部管理的工具。但是，随着经济全球化和信息技术的高速发展，企业面临着激烈的市场竞争和变化莫测的市场环境。在这种情况下，全面预算管理体系逐渐暴露出与战略管理脱节、缺乏过程管理、忽视非财务指标等一系列问题，这些问题直接影响了全面预算管理在企业管理中发挥应用效果。解决这些问题的方法有两种：一种是完全抛弃传统的预算管理模式，执行所谓的超越预算，这种方法暂时在国内企业缺乏适用性。另一种方法就是在现有的预算管理体系上，引入其他的先进的管理工具，进行有机结合，从而弥补现有预算的缺陷，形成一种新的预算管理体系。作业成本法的出现和广泛应用为全面预算管理体系的改进找到了新的途径。通过引入作业成本法中作业和动因的概念，将作业成本法的原理运用到预算管理体系中，将有效地弥补现有预算管理体系中的不足，对完善预算管理体系将起很大的作用。本文通过分析作业成本法和全面预算管理之间的理论和功能差异，以及两者之间的逻辑关系，发现两者之间存在相互依存、优势互补的关系。通过将作业成本法有机地整合到全面预算管理中，得到功能更加完善的管理模型，从而提高全面预算管理在企业管理的效能。本文通过对全面预算管理相关文献的阅览，总结归纳作业成本法和全面预算管理的定义职能，对烟草行业全面预算管理现状进行了剖析，分析问题成因及优化改进可行性。并分析阐述传统全面预算管理体系存在的不足，引入作业成本法对其进行补充和完善，建立基于战略管理的作业体系，有效地将全面预算管理与战略进行链接，实现对企业经营管理的流程化监督控制，将全面预算的侧重财务指标拓展到关注企业的非财务指标，提升全面预算管理在企业管理中的效能。最后，本文通过分析某烟草公司应用基于作业成本法的全面预算管理体系的过程和结果，从一定程度上论证该体系的先进性和可行性。
英文摘要：	At the beginning of nineteenth Century, with the industrial revolution unceasingly developed, to strengthen the internal management of the enterprise become urgently, comprehensive budget management as the main method of the enterprise internal control management emerge as the times require, and with the theory and practice of continuous extension, from the early planning and coordination functions to the present development of control, motivation and evaluation the functions of a modern management mechanism, to strengthen internal control effective management tools business. However, with the rapid development of information technology and economic globalization, enterprises are facing fierce competition in the market and the market environment change constantly. In this case, the comprehensive budget management system has gradually exposed and disjointed, lack of strategic management, a series of problems of process management neglect of non-financial indicators, these problems directly affect the overall budget management play a practical effect in enterprise management. There are two methods to solve these problems: one is to abandon the traditional budget management mode completely, carry out the so-called beyond budget, which is unsuitable for domestic enterprises. Another method is to combine the existing budget management system, and the other advanced management tools together, to compensate the lack of the current budget to set up a new budget management system. The emergence and extensive application of activity-based costing push forward the comprehensive budget management system. By introducing the concept of operation and cost driver method in operation, the operation principle of cost method is applied to the budget management system, will effectively make up for deficiencies of the existing budget management system, will play a great role in improving budget management system. In this paper, by analyzing the differences between the theory and the function of the cost of operation law and the budget management, logic and the relationship between the two, revealed the presence of interdependent relationship between the two, complementary advantages. Operating cost by the organic integration into the overall budget management, the management model is more perfect function, so as to improve the comprehensive budget management in the enterprise management efficiency. This paper expounds the comprehensive budget management related literature reading, summed up the cost of operation law and the budget management definition function, has carried on the analysis to the comprehensive budget management in tobacco industry, analyses problems and improvement feasibility.And expounds the shortcomings of the overall budget management system through analysis, activity based costing method is applied to its complement, establish strategic management operation system based on link, effectively comprehensive budget management and strategy, implementation of process control and supervision of enterprise management, will expand the budget focused on financial indicators to non financial indicators of concern of enterprises, enhance the comprehensive budget management in enterprise management functions. Finally, through the analysis of a tobacco companies application process and results of the comprehensive budget management system based on activity-based costing, demonstrated the feasibility and advancement of the system in a certain degree.
查看全文：	预览  下载(下载需要进行登录)