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| 论文编号： | 6244 | |
| 作者编号： | 2220120342 | |
| 上传时间： | 2014/6/6 11:41:59 | |
| 中文题目： | TS集团公司全面预算管理研究 | |
| 英文题目： | Research on Comprehensive Budget Management In TS Group Company | |
| 指导老师： | 周宝源 | |
| 中文关键字： | 全面预算管理；战略规划；项目管理；预算考评 | |
| 英文关键字： | Comprehensive Budget Management; Strategic Planning; Project Management; Budget Assess | |
| 中文摘要： | 全面预算管理对企业制定目标、控制日常活动、协调各部门之间关系以及业绩评价发挥着巨大作用，它是企业内部控制的一种方法，也是保证企业资源合理配置的一种手段。随着民营企业的不断发展壮大，国有企业上市、兼并、重组，我国形成了一大批集团公司，在发展与改革的过程中，管理上也出现了亟待解决的问题，大部分集团公司的上、下级及二级单位之间都存在着沟通不畅、资源浪费的现象，集团管理的总体目标的实现受到了重大的影响，而这些不协调的现象大多数是因为集团公司在整体的管理上整合程度很低。全面预算管理则是实现集团公司资源整合的相对来说比较有效也最基本的手段，因为通过这种手段可以将集团公司全部的经营活动的计划、目标以具体的数字和货币反映，并以此结果为基础进行控制管理，有效地帮助集团公司实现战略目标。本文在相关理论指导下以实践为出发点，根据自己的工作经验，通过对全面预算管理理论的研究，结合TS集团公司全面预算管理的现状，对其存在的问题进行原因分析，提出了完善TS集团公司全面预算管理的对策及建议，本文共分为6章：第一章为引言部分，主要阐述了本论文的选题背景及研究意义，回顾了全面预算管理的相关文献，并概述了论文结构及创新点。第二章为全面预算的相关理论，详细介绍了全面预算管理的含义、职能、主要内容以及实施步骤，以及实施的环境与条件，为后续的研究奠定理论基础。第三章为TS集团公司全面预算管理的现状，主要介绍TS集团公司概况及其预算管理历史演变及现状。第四章为TS集团公司全面预算管理存在的问题原因分析，第五章为完善TS集团公司全面预算管理的对策与建议，主要是结合第四章提出的问题原因分析，对完善TS集团公司的全面预算管理提出对策及建议。第六章为结论，主要归纳总结本论文的研究贡献及研究不足之处。本文的研究和探讨相信对于TS集团公司、同行业其他公司的全面预算管理实践具有一定的指导和借鉴意义，同时该研究也有待于实践中的检验和进一步的完善。 | |
| 英文摘要： | Comprehensive Budget Management, which plays an important role in corporate objectives, the control of business activities, the coordination and cooperation among every department and the performance evaluation, is one of the methods regarding corporate operation control and enterprise resource allocation. Many groups are emerging in our country because of private enterprises’ development and stated-owned enterprises’ listing, merger and reorganization. During this process, there are many management problems needed to be resolved. These problems have seriously impacted the corporate objectives’ achievement. Comprehensive Budget Management can quantify the corporate objectives and systematically integrate the enterprise resource. Without this, the enterprise management can’t be achieved effectively. So, Comprehensive Budget Management is a basic and effective method to realize the group integration. Based on practical work, this paper is mainly on the TS Group Company’s Comprehensive Budget Management, the existing problems during the management and possible resolution for these problems by 6 chapters. The first chapter is a brief introduction of the paper’s background, the significance of this research, the paper’s citations and the structure and creative of this paper. The second chapter focuses on the Comprehensive Budget Management’s concept, functions, content and process from the theoretical angle, implementation condition. This chapter is the theoretical base for the following research. The third chapter introduces the present situation of the TS Group Company’s Comprehensive Budget. The TS Group Company’s Comprehensive Budget Management will be analyzed in the fourth chapter. The analysis will be worked out through the analysis of its Comprehensive Budget Management’s existing problems and reasons of these problems. The fifth chapter will try to work out the solution for the problems mentioned in the fourth chapter. The conclusion about this research, citations and defects will come out in the sixth chapter. This research must be helpful, to some extent, for TS Group Company and some other groups in the same industry. But in the meanwhile, this research is needed to be tested and improved. | |
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