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论文编号：	9601
作者编号：	2120152914
上传时间：	2017/12/7 18:10:21
中文题目：	Y公司预算松弛问题及解决方案研究
英文题目：	Research on the Problems and Solutions of the Budgetary Slack in Y Company
指导老师：	陆宇建
中文关键字：	预算松弛；预算管理；Y公司
英文关键字：	budgetary slack；budget management；Y company
中文摘要：	随着经济的快速发展，企业面临着越来越严峻的竞争环境，而要想在残酷的竞争中脱颖而出，离不开现代的企业管理手段。全面预算管理作为现代企业管理的重要环节，对企业的成长至关重要。现代管理者需要深刻了解全面预算管理的内涵，充分加以利用，合理分配企业的有限的资源，以求得企业价值的最大化。 预算松弛问题作为企业预算管理工作中普遍存在的问题，已经受到了管理者越来越多的关注。预算松弛的表现形式主要为高估费用成本、高估完成目标所消耗的资源、低估收入、低估产量销量甚至销售价格等。预算松弛虽然可以帮助下级人员更容易的完成工作目标，但是却使预算目标脱离了实际水平，导致预算管理无法与企业的发展方向相匹配，从而无法为企业带来价值增值。因此，解决预算松弛问题有利于帮助企业合理规划生产、投资、筹资等各项活动，从而实现企业的战略目标。 本文采用理论与案例相结合的方式进行研究，文章首先指出Y公司在预算管理过程中存在的各种预算松弛问题，包括低估营业收入、高估项目支出和高估费用支出。然后结合相关理论分析得出Y公司发生预算松弛的根本原因来自多方面，包括Y公司的组织结构因素、员工风险偏好因素、预算组织结构不明确、预算编制方法不合理、预算监督职能缺失、绩效考核不合理等。最后，结合Y公司的实际情况，提出具有针对性的应对措施，包括建立事业部制组织结构、树立诚信的预算观念、明确预算组织结构、引入滚动预算、精细化预算费用编制、完善考核机制等措施。
英文摘要：	With the rapid development of the global economy, enterprises are facing more and more severe competitive environment. In order to leading in the brutal competition, modern business management tools must be used. Comprehensive budget management is an important part of modern enterprise management and is essential for the growth of enterprises. Modern managers need to understand the connotation of comprehensive budget management, make full use of the reasonable allocation of the limited resources of enterprises for maximizing the value of the enterprise. The problem of budgetary slack has been paid more and more attention by managers as a common problem in corporate budget management. It reflects in the underestimate the income or sales volume, overestimate the cost and so on. Although it helps subordinate to complete the budget target, it undermines the overall interests of the enterprise. The development of company isn’t match with the budget management due to the budgetary slack, and it undermines the value of company. So solving the problem is conducive to helping enterprises to rationally plan production, investment, financing and other activities, and achieve the strategic objectives of the enterprise. This paper uses both theory and case study. The paper first points out that Y company exists lots of budgetary slack problems in the budget management, including underestimated operating income, overestimate project expenditure and expenses. Then, through the analysis of the relevant theory, the root reasons of the budgetary slack of Y company are from various aspects, including organizational structure factors, employee risk appetite and interest drivers, ratchet effect factors, its own budget management defects. Finally, based on the actual situation of Y company, it puts forward targeted response measures, including a specific budget organizational structure, the introduction of rolling budget, the refinement of budget costs, establish a good budget concept, improve the assessment mechanism and other measures.
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