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论文编号：	8148
作者编号：	2220110851
上传时间：	2016/5/24 20:11:38
中文题目：	创思源公司战略导向全面预算管理研究
英文题目：	A study on the strategy oriented comprehensive budget management Changsiyuan company
指导老师：	刘志远教授
中文关键字：	战略导向，全面预算管理，优化研究
英文关键字：	strategic orientation, comprehensive budget management, optimization research
中文摘要：	现代的企业管理包括很多方面，而在这些管理方面中有一项非常重要的就是全面预算管理。在企业的正常运转当中，全面预算管理能够有效提升企业的资源使用率及控制能力，是评价企业综合业绩的重要基础和前提。随着我国经济的迅猛发展，制造业在这个发展浪潮中面临新的机遇和挑战。在这个新的机遇和挑战并存的经济大形势下，创思源公司为了更好的发展，就必须主动迎接这个挑战，与此同时，由于制造企业随着经济的发展也受到竞争和环境变化的影响，这就加大了制造企业公司存在和发展的风险，制造企业公司要想在这个现实环境中生存发展就必须接受这个严峻的考验。公司整体运营情况的好坏与公司内部管理有紧密的关系。在内部管理系统中，全面预算管理是极具时代特征的管理体系，能够及时准确的掌握市场信息及变化规律，提升企业全面抵御风险的能力，对于提升企业的竞争实力有着极为重要的意义。因此，在现代企业管理体制当中，预算管理制度被认可及推广，取得极具借鉴的意义的应用成果。但从具体应用成果综合评价来看，仍然有大部分企业没有取得既定的效果，那么如何确保企业预算管理价值得到有效体现，是制造企业现代化发展的重要课题。企业把经营管理以预算管理为核心，就可以集中自身有限的资本和时间从事自身的核心业务发展，充分发挥自身的优势，打造企业的核心竞争力。本文把创思源公司实行全面预算管理作为基本研究对象，公司是个典型的制造企业公司，对其采用的全面预算管理模式进行深层次的调查是非常有分析意义和价值的。随着全面预算管理在企业中的大范围应用，在公司采用全面预算管理方面也获得了前所未有的成绩，但是随着社会经济的不断发展变化，包括企业外部环境变化已经内部各种因素的变化，对于制造业来说发展越来越受到阻碍，风险逐渐增大。公司要想更好的运用全面预算管理就必须加大力度，迎接更高层次的要求和风险刺激。此外，创思源公司在全面预算管理中很多问题和不够完善的环节还是存在的，公司对全面预算管理以及企业的长期发展策略还没有全面的认识到，对于预算如何编制、控制、分析、考核等还存在很多模糊不清的理解，实际应用的效果和成效不是很高，全面预算的功能没有完全的发挥出来。所以在这个市场竞争非常激烈的大环境下，需要企业相关人员更好地学习和领悟全面预算管理方面的知识，在企业实际工作中，把全面预算管理发挥的更好，体现出全面预算管理的实际价值。
英文摘要：	Modern enterprise management includes many aspects, and there is a very important aspect of the management of the comprehensive budget management. In the normal operation of enterprises, comprehensive budget management has a very important role in practice, can effectively enhance the enterprise resource utilization and control ability, is the comprehensive evaluation of enterprise performance is an important foundation and prerequisite. With the rapid development of China's economy, the manufacturing industry is facing new opportunities and challenges in the development trend. In the economic situation of the new opportunities and challenges coexist, Chuangsiyuan company in order to better development, we must take the initiative to meet the challenge. At the same time, due to the manufacturing enterprises with the development of economy is also affected by the impact of competition and environmental change, which increased the company in manufacturing enterprises and the risk of developing, manufacturing companies to in the realistic environment for the survival and development, they must accept the serious test. The overall operation of the company is good or bad and the company has a close relationship with internal management. In the internal management system, comprehensive budget management is very characteristic of the time management system that can accurately and timely grasp market information and the rules of the variation, enhance the enterprise overall risk resisting ability, to enhance the competitiveness of enterprises has a very important significance. Therefore, in the modern enterprise management system, the budget management system has been recognized and promoted, and made great achievements in the application of the results. But from the point of view of the specific application of comprehensive evaluation of achievements, there are still the majority of enterprises have not obtained the desired effect, then how to ensure effectively reflect the value of enterprise budget management, manufacturing is an important topic in the development of modern enterprises. Enterprise management to the budget management as the core, you can focus on their own limited capital and time to engage in their own core business development, give full play to their own advantages, to build the core competitiveness of enterprises. In this paper, the record company Chuangsiyuan implementation of a comprehensive budget management as the basic object of study, the company is a typical manufacturing enterprises, the comprehensive budget management mode of deep investigation is very research significance and value. With the comprehensive budget management in enterprises in a wide range of applications, in company with comprehensive budget management has also obtained the unprecedented remarkable achievements, but with the continuous development of the economic and social changes, including changes in the external environment, enterprises have all kinds of factors in the change, to in the manufacturing industry development more and more hindered, the risk increases. Companies to better use of comprehensive budget management must increase efforts to meet the needs of a higher level and the risk of stimulation. In addition, a company Chuangsiyuan in the comprehensive budget management in a lot of problems and is not perfect link still exists, company of comprehensive budget management and enterprise long-term development strategy is not to the comprehensive understanding, for how the budget preparation, control, analysis, assessment, there are still a lot of vague understanding, practical application of the effect and the effect is not very high, the function of comprehensive budget no fully play out. So in the fierce competition in the market environment, need to relevant personnel of enterprises better learning and comprehend knowledge of comprehensive budget management, in the actual work of enterprises, the comprehensive budget management play a better, reflect the real value of comprehensive budget management.
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