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论文编号：	8236
作者编号：	2220140373
上传时间：	2016/6/4 11:06:28
中文题目：	RS公司预算管理问题研究—基于预算松弛和预算与战略结合的分析
英文题目：	The Research on Budgeting Management of RS Company-Analysis base on budgeting slack and combination of budgeting and strategy
指导老师：	周晓苏
中文关键字：	企业战略；预算管理；预算松弛；预算考评
英文关键字：	company strategy; budget management; budget slack; budget evaluation
中文摘要：	预算管理作为现代企业的一种重要的控制手段和管理模式，已经越来越受到企业的重视，在全球宏观经济持续低迷的背景下，通过预算管理对公司内部各种资源进行合理的分配和控制，从而有效的组织公司的生产经营活动、提高企业运行效率就显得愈发重要。 随着预算管理方面的理论日趋成熟和完善，以战略为导向，以全面反映，全员参与、全程控制为特征的现代预算管理逐渐取代了传统的预算管理，成为确保企业战略目标实现的重要手段。 RS公司是一家从事双螺杆泵生产的制造型企业，公司产品在满足国内市场的同时，参与国际市场的竞争。然而自2011年RS公司被并购以后，公司业绩持续下滑，企业战略目标的实现更加无从谈起，而这与公司预算松弛且预算管理和公司战略脱节有着密切的关系。 本文从预算管理的角度出发，阐述了研究背景、研究目的和意义，结合国内外研究现状，提出本文的研究内容和研究思路，在介绍了RS公司的基本情况后，从RS公司2016年预算编制、实施、控制、考核过程入手，运用预算管理和企业战略的理论，分析RS公司在预算管理中存在的预算松弛和预算与公司战略脱节的问题，追溯问题产生的根源并提出解决方案，一方面解决RS公司在预算管理工作中存在的预算松弛问题，另一方面解决预算管理与公司战略脱节的问题，通过这两个问题的解决对公司现有的预算管理体系进行优化，从而扭转公司持续亏损的局面，实现企业的战略目标，最终实现企业价值最大化。
英文摘要：	As a very important control method and management pattern, budget management system is more and more concerned by most of modern enterprises Under the background that global economic recession, to achieve a valid allocation and control to the internal resource of company, organize the company’s production activity effectively, improve the operation efficiency of the company by the budget management, is more and more important. With the related theory become mellow and marinate, the modern budget management system which characterized by strategic orientation, fully reflection and whole control, replace the traditional budget management system and become the main solution to insure the enterprise strategy realized. RS is a company that mainly engaged in in the twin screw pump production, the products attend international competition and meanwhile to meet the domestic market demand. But the company performance kept decline since the acquisition in the end of 2011and realize the company strategy is out of question which have a close relationship with the budget slack and budget management system divorced from the company development strategy. This article start from the point of budget management theory, state the research background, objective and meaning, summarize the study status on home and abroad, propose the study content and line of thinking, after the instruction of RS company basic information and proceed from executing, control and evaluation of 2016 budget, to analysis the problem of budget slack and budget disconnected with company strategy, peruse the academic reason and rise the corresponding solution. On one side to resolve the problem of budget slack and on the other side to resolve the problem that the budget management system divorced from the company development strategy, to optimization the budget management system through the resolve of these two problems and then to turn round the consistent loss situation, maximize the company value and realize the company strategy.
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