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论文编号：	7329
作者编号：	2220130924
上传时间：	2015/6/5 17:47:43
中文题目：	煤炭销售企业全面预算管理研究--以开滦（集团）煤炭销售分公司为例
英文题目：	Research on coal sales enterprise comprehensive budget management：sales branch of Kailuan group as an example
指导老师：	张继勋
中文关键字：	煤炭销售；全面预算管理；改进措施
英文关键字：	coal sales; comprehensive budget management; improvement measures
中文摘要：	随着当代经济的迅猛发展，企业面临的经济形势也在不断变化，特别是煤炭行业。众所周知，煤炭行业的黄金十年已经过去，产能过剩、供需矛盾日益突出，煤炭市场将长期低位运行的态势逐步常态化，向管理要效益的时代来临。预算管理作为现代企业管理的重要组成部分，具有其他管理手段无法替代的作用特征，根据全面预算管理在企业管理中的突出作用，要求企业必须采取有效的全面预算管理工具并不断优化完善，才能更大程度提升企业经济管理水平，实现企业的可持续发展。目前关于预算管理的研究诸多，但是针对煤炭这样特定行业的预算管理研究相对较少。由于过度重视生产，对煤炭企业预算管理研究更多侧重于煤炭生产成本控制等等。近年以来，煤炭市场一直处于“隆冬季”，需求低迷，产能过剩，行业范围内大面积亏损，而且目前还未见底，越是在这种情况下，越需要不断调整完善预算管理工作，行之有效的预算管理手段能够帮助其盈利能力得到有效改善，使企业在整个煤炭行业大洗牌中保持自己应有的话语权。本文主要采用案例研究的方法，选取开滦（集团）煤炭销售分公司为研究对象。首先对全面预算管理的定义、理论方法、研究背景及意义进行了简单阐述；其次，对开滦集团公司预算管理模式及作为集团二级公司的煤炭销售公司预算管理过程及现状进行了详细分析，对销售公司预算管理现状提出了改进措施，向全面预算管理层次不断靠近，通过强化预算管理机制、改进预算编制方法、完善考核措施等方式，在销售公司如何实现全方位、全过程、全员参与的预算管理模式及取得的实际效益。最后站在二级公司的角度，对集团公司如何加强预算管理提出几点建议。综上所述，选择了“煤炭销售企业全面预算管理研究—以开滦（集团）煤炭销售分公司为例”这一课题，希望通过对开滦（集团）销售分公司全面预算管理的应用研究，提高全面预算管理认识，细化生产经营各环节的控制，保障企业经济平稳有序运行。
英文摘要：	With the rapid development of modern economy, the economic situations the enterprises are facing, are changing all the time, especially in the coal industry. As it’s known to all, the golden decade of the coal industry has already passed, while the contradictions of the excess production capacity, supply and demand has become increasingly prominent. The coal market will be in low operation for a long time, gradually becoming normal. The era of benefit management is coming. Budget management is an important part of modern enterprise management, and other management means irreplaceable role characteristics, therefore, only by means of the effective implementation of comprehensive budget management and constant improvement, can the enterprise achieve sustainable development and enhance the enterprise economic management level to a greater extent. Currently, there are lots of research on budget management, but just a few are about coal industry specific budget management. Due to producers paying more attention to the production of the coal enterprise budget management research rather than focusing on coal production cost control and so on, tend to ignore the coal sales budget management. In recent years, the coal market has been in the "winter season”; weak demand, excess capacity, industry within the scope of large losses, and is not bottom, in this case, more perfect budget management work needs to be adjusted, as frequently effective budget management can help to effectively improve its profitability, and stability in the whole coal industry will improve. This article adopts the method of case study with regards to the coal sales branch of Kailuan Group as the main focus. Firstly, it briefly explains the concept, method, research background and significance of comprehensive budget management. Secondly, the budget management mode of Kailuan Group company and the Group secondary company’s marketing company’s budget management process and the present situation are analyzed in detail. On the basis of analysis on the present situation of the marketing company’s budget management, improvement measures have been put forward, highlighting the means of strengthening the budget management mode and perfecting the examination measures, how the marketing enterprise implements the budget management mode and obtains the actual benefit comprehensively, in the whole process and by full participation. Finally, in the perspective of the secondary company, some suggestions have been put forward on how to strengthen the budget management of the group company. In conclusion, choosing the topic “the refinement of budget management in the application research of marketing company-- Kailuan Group as an example, hopes to deepen the understanding of comprehensive budget management, refine every link of production and operation control, and guarantee the enterprise economy running smoothly and orderly, through the research and application of the comprehensive budget management of the marketing branch of Kailuan Group.
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