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论文编号：	770
作者编号：	2220060625
上传时间：	2008/6/24 10:35:47
中文题目：	泰达环保公司全面预算管理应用研
英文题目：	Research of Comprehensive Budg
指导老师：	周晓苏
中文关键字：	泰达环保 全面预算管理 设计与实
英文关键字：	TEDA Environmental Protection
中文摘要：	全面预算管理作为企业管理的核心，涉及到企业生产经营活动的各个方面。它以企业战略为导向，将企业的各项经营指标具体化、系统化、数量化，并通过预算管理制度保证预算方案的实施，能够最大限度地运用资源，发挥最佳管理效果。全面预算管理产生于第一次世界大战后的美国，正式形成于二十世纪五十年代，在西方国家已经得到了广泛的应用。但是，在我国，全面预算管理还只能说仅仅是起步，在理论和实践上都存在许多误区。 本文认为全面预算管理服从于战略目标，企业战略是全面预算管理的起点，全面预算管理是以“战略控制”为最终目的的企业管理方法。全面预算管理的水平体现在企业对未来的控制能力，理想的全面预算管理体系就是保证企业实现控制目标的管理工具。 本文通过理论研究并总结泰达环保公司在推行全面预算管理以前的经验得失，为泰达环保公司设计出一套相对科学的全面预算管理体系。本文所研究的内容即是泰达环保公司推行全面预算管理的理论指导，又包括了泰达环保公司推行全面预算管理的实践总结。希望本文能够对环保行业和其他存在同类问题的行业实施全面预算管理提供参考。
英文摘要：	Comprehensive Budgeting Management (CBM), the core of the enterprise management, is related to every function of an enterprise’s operations. It can itemize, systemize and quantify a company’s every operation goal basing on its business strategies, furthermore, via setting up budgeting management systems and ensuring effective implementations, it can utilize a company’s resources to the maximum extent and achieve management goal in most effective way. At the very beginning, CBM was created in the United States after 1st World War. Later, it was formally set up in 1950s. So far, it has been widely implemented in western countries. While, in China, it has just been started and still need further improvements both in theory and in practice. In author’s point of view, CBM services for enterprise business strategies, which is exact the starting point of the whole process. It is an enterprise management tool targeting at “Strategies Controls” in the end. A company’s ability of setting up and implementing CBM reflects its ability of forecasting and managing its future operations. A perfect CBM system does be a management tool to ensure a company to achieve its final control goals. This article intends to help set up a relatively scientific CBM System for TEDA Environmental Protection Co. Ltd, basing on researches over this company’s past experiences without CBM. The contents include not only the theories which the company sets up and implements CBM basing on, also post-implementation feedbacks through actual practices. It will be great if it is helpful for other companies facing the same issues in or not in this industry.
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