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论文编号：	8186
作者编号：	2120123099
上传时间：	2016/6/2 13:24:25
中文题目：	S外资企业预算管理问题研究
英文题目：	Research on Budget Management of Foreign Investment Company S
指导老师：	郝臣
中文关键字：	预算管理；企业战略；差异分析控制模板；内部价值链控制；绩效考核
英文关键字：	Budget Management; Company Strategy; Budget variance analysis and control template; internal value chain control; KPI.
中文摘要：	外资企业是我国国民经济和社会发展的重要力量，对当下中国经济的结构调整战略转型起到重要作用。预算管理是外资企业管理的一个核心内容，它是外资企业全面预算实施的保证和试金石，它的作用不仅局限于反应预算和企业真实情况的数字差异，而且能反应企业整体的管理效率和经济效益。预算管理的有效性影响企业长期健康发展，并最终影响企业的绩效。预算管理将实际完成结果与预算目标周期性地比较、分析和控制，从而及时引导经营活动的方向，帮助管理者更加有效地提高企业管理水平和最大程度地实现企业战略目标。但是，在我国外资企业中预算管理上还存在各种各样的问题，本论文将根据案例S外资生产企业的现状，分析问题产生原因，进而提出解决方案。 本文主要以S企业案例作为出发点,指出了S企业目前存在预算目标不明确，计算方法不科学，权利机构干涉严重，分析控制相脱节、执行结果与考核相脱节等问题。通过明确企业战略、应用代理理论、并结合内部控制和管理会计等多角度分析S企业面临的预算管理问题，进而提出改进预算编制流程、改进科学计算方法等预算编制方法；建立授权签字制度的预算执行方法；建立差异分析模板和控制模板；完善销售预算考核指标和企业总体运营考核指标等等解决预算管理问题的方案。期待这些切实可行的预算管理的改进方法从而提高S企业的预算管理水平，有效地促进企业提高竞争力和应对市场风险的能力。 本文主要分为五章，其中第二、三、四、五章为核心章节。第二章为预算管理的相关理论基础与文献综述，为全文提供了理论支持和依据。第三章介绍了S企业预算管理的现状。第四章在第三章的预算管理现状的基础上发现问题并分析问题。第五章是应用第二章理论，并结合实际情况对S企业预算管理进行改进研究。这四章从发现问题到解决问题，全面地展示了S企业预算管理的改进的全过程，可以作为同行业类似企业的参考。
英文摘要：	Foreign investment enterprise is one of the great points of national economy and social development, which contribute good effort to strategy configuration reform to Chinese economy. Budget management and is the key point of foreign investment company management, which can guarantee and protect the implementation of budget. It not only reflect the variance between actual situation and budget, but also reveal the management efficiency and economic benefit. The budget management effectiveness will influence the long term health of company and the financial achievement. Budget Mgmt. becomes a mirror of comparison and directs the operation improvement, and company top management team need to it to actualize enterprise strategy target. However, the actual situation in China is: we don’t put much focus on company budget management and there’s still lots of issue which need to be solved. This paper will analyze the reason and think out solution based on sample take S company. This dissertation is based on case of company S, point out that the budget management target is unclear, the calculation method has some logic problem, and the interference from powerful Mgmt. team is often, the lack of connection between budget analysis and control, lack of KPI etc. Via specific strategy, Agent theory, management accounting etc., come up with improve budget preparation procedure, improve calculation method, and sign off policy, template of budget analysis and control, and KPI for sales team and for whole company. We hope this solution is practical which can make sure the enterprise keep competitive and developing in the market. The document has five chapter, the core chapter is from 2th to 5th. Chapter two is the theory and literature which is the foundation and supporting of whole dissertation. Chapter three is an introduction of S budget current situation. Chapter four is analysis and of issue. Chapter five is improvement proposal. These four chapter shows a round circle of budget Mgmt. of S which could become a reference of companies in the same industry.
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