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论文编号：	7922
作者编号：	2120132861
上传时间：	2015/12/8 18:00:36
中文题目：	基于对标管理的A烟草商业公司预算管理研究
英文题目：	The Research on Benchmarking-based Budget Management in A Tobacco Commercial Company
指导老师：	王志红
中文关键字：	预算管理;对标管理;改进预算
英文关键字：	Budget Management; Benchmarking Management; Better Budgeting
中文摘要：	预算管理作为当前企业管理控制的核心工具，很多企业利用预算管理进行经营决策和管理控制。但受到预算管理自身不足和人为因素影响，企业盲目运用预算管理易引发功能冲突及由冲突导致的预算松弛，无形中降低了预算效果。A公司正是这样一家企业，自从2009年实施预算管理以来取得一定成效，但由于当前预算管理自身不足，如预算标准匮乏、分析层次单一和评价缺乏激励，导致A公司同时强调运用的决策功能和激励评价功能发生冲突，进而引发预算主导下的企业经营管理平庸，缺乏主动提升意识。因此如何弥补当前预算不足，协调预算功能发挥，成为A公司主要关注的问题。而同样在A公司运用但尚未与预算管理融合的对标管理，具备弥补预算自身不足的优势，能以最低成本实现预算改进。 本文首先回顾国内外研究成果，在权变角度明确了引入先进管理工具改进预算管理的启发，在代理角度明确了引入预算管理中的先进管理工具应具备的功能，奠定了对标管理改进预算管理的理论基础。然后结合A公司实际情况，将对标管理引入到预算管理中，使之能够通过标杆分析丰富分析层次性，发现与标杆企业经营管理的差距，明确当期预算目标重点；通过标杆信息充实预算标准，为预算编制、审核和评价提供重要参考标准；通过标杆实时反馈完善业绩评价方式，降低了历史信息、人为因素和外界变化等对评价结果影响，使评价更客观、更有激励效果。最后从选取标杆、标杆分析到具体预算目标确定，详尽阐述了如何将对标指标转化为重点预算目标，在实现对标管理在预算管理具体应用的同时，提出了2015年A公司合理的预算税利目标和物流GIS建设的资本预算目标。 本文分为四章，第一章为绪论，第二章为相关理论基础，第三、四章为本文重点，具体介绍了A公司预算管理与对标管理相分离下的现状和不良影响，设计了基于对标管理的预算管理核心内容，并以2015年预算编制为例进行具体应用，明确了当前改进重点和预算目标，对比分析了预期效果，并提出了相关保障措施。希望本文的研究能为烟草行业预算管理改进提供有益的参考和借鉴。
英文摘要：	Budget management, as a main instrument of enterprise management controlling in present day, was taking by many enterprises for making business decisions and management controlling. However, the management of budget, which infected by the existence of its own shortcomings and human factors, is always utilized blindly by lots of companies. These application results in budget function conflicts and budget slack which caused by the conflicts, virtually reducing the budget effect. The Company ‘A’ described herein is such a company. Budget management achieved certain results since the implementation in 2009. The shortcomings in budget management itself, for example lack of budget standard, single-level analysis and evaluation incentives, which lead to confliction of emphasizing decision-making and incentive evaluation function. So that these conflicts cause the enterprise management mediocre and lack of awareness of promotion, under the guide of Budget management. As the consequence, the major concern of Company ‘A’ is to make up for the current lack of budget, coordinate the function of budget. Meanwhile benchmarking management of Company ‘A’ is in application but not merge with budget management, could take the advantage to make up for the shortcoming in itself and achieve the improvement of the budget at the lowest cost. On the basis of domestic and foreign research, the paper starts from budget management theory improvement, draw advanced management tools into improvement of budget function confliction which is inspired from the contingency perspective. And thus in a clear point of proxy angle, lead the function of management tool into relieve budget slack caused by functional conflict, establish the theoretical foundation of improvement of benchmarking management in budget management. Combing with the actual situation of Company ‘A’, the benchmarking management will be introduced into budget management, so that it can enrich hierarchical analysis through benchmarking analysis, identify gaps with benchmarking enterprise management, clarify profit target budget priorities; provide reference standard for budget preparation, reviewing and evaluation through benchmarking information; reduce the influence of the history, human factor and external changes to the consequence of judgment which would make the judgment more objective and has more incentive effect through the real-time feedback to improve the performance. In the end, in the process of selecting of benchmark, benchmark analysis and confirming the specific budget target, the paper points out how the benchmarking index would be transfer into the key budget target. By achieving the implantation of benchmarking management in the budget management of specific applications, the company raised a reasonable budget taxes target and logistics GIS building capital budget targets in 2015. This paper is divided into four chapters, first chapter is introduction, second chapter is the relevant theoretical basis, third and fourth chapters of this paper are main parts, specifically introduced the fact that budget management and benchmarking management under phase separation and adverse effects of the Company ‘A’, declare the content of budget management based on the benchmarking management. Using 2015 budget as an example for application, clarify the current improvement priorities and budget targets, proposed relevant safeguards. Hopefully, his research can provide a useful reference for the tobacco industry to improve budget management.
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