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论文编号：	9681
作者编号：	2220150465
上传时间：	2017/12/8 16:14:12
中文题目：	改进SSGY公司全面预算管理的研究
英文题目：	Improve the Research of Comprehensive Budget Management of SSGY Company
指导老师：	王全喜
中文关键字：	全面预算管理，水泥企业，改进措施
英文关键字：	Comprehensive budget management; Cement enterprise; Improvement measures
中文摘要：	摘　要 20世纪初，欧美企业开始应用预算管理这个新理论，经过一百年的发展，全面预算管理作为现代企业管理的一种有效工具，已在国内外大中型企业广泛使用，并在实践中被大多数企业接受。全面预算管理就提升企业管理水平和实现企业战略目标等方面作用，得到学术界与企业界的一致认可。自上世纪八十年代以来，我国的水泥企业已开始接受并逐步推广使用全面预算管理，并在企业管理实践中取得了一定的效果。水泥企业作为国民经济的重要组成部分，如何更好地理论联系实际，在企业管理推行全面预算管理的实施，是摆在水泥行业的一个重大课题。本文是以SSGY公司作为案例企业进行研究，通过对全面预算管理理论进行阐述，同时结合SSGY公司全面预算管理的实施情况，对全面预算这一现代企业管理工具在水泥行业应用做了很好的探索。本文第一章绪论阐述了全面预算管理研究的选题背景，以及选题的目的意义，对国内外目前对全面预算管理研究的基本现状和取得的成果进行总结，并将研究内容、方法等基本情况进行了一一介绍；第二章预算管理理论分析和应用基础系统地阐述了全面预算管理的概念、特征以及职能，分析了全面预算管理的理论依据，以及预算管理的应用基础；第三章以水泥企业SSGY公司为研究对象，介绍了SSGY公司经营现状及公司全面预算管理体系，对公司全面预算管理的实施情况做了介绍，找出了公司全面预算管理实践中存在的问题，并对问题进行了原因分析；第四章针对SSGY公司在全面预算管理实施中存在的问题，结合公司现有的管理条件以及实际执行和考核等情况，提出改进公司预算管理系统的完善措施，为SSGY公司做好做实全面预算管理提供良好的保障。第五章对SSGY公司全面预算管理研究做了归纳性总结和对预期的展望，并找出研究过程中的不足。 关键词：全面预算管理；水泥企业；改进措施
英文摘要：	Abstract The beginning of the 20th century, European and us companies to start using this new theory of budget management, after one hundred years of development, the comprehensive budget management as an efficient tool for modern enterprise management, has been widely used in large and medium-sized enterprises at home and abroad, and accepted by most enterprises in practice. Comprehensive budget management can improve enterprise management level and achieve strategic objectives, etc, and is unanimously recognized in academia and business. Since the 1980 s, China's enterprises have begun to accept and gradually promote the use of the comprehensive budget management, and has obtained certain effect in the enterprise management. Cement enterprises as an important part of the national economy, how to better integrate theory with practice, the implementation of the comprehensive budget management in enterprise management, is placed in the cement industry is a major issue. This paper takes SSGY company as a case study of budget management, and took with the practice of cement enterprise SSGY company comprehensive budget management situation, about the modern enterprise comprehensive budget management tools applied in cement industry is very good. This paper first chapter is the introduction to the comprehensive budget management research selected topic background and the purpose of the selected topic significance, the basic status of the current research on comprehensive budget management at home and abroad, and summarize the effect, and will study the basic situation such as the content, the method were introduced; The second chapter systematically expounds the comprehensive budget management budget management theory of the concept, characteristics and functions, etc., as well as the preparation and application of budget management; The third chapter to cement enterprise SSGY company as the research object, this paper introduces the present situation SSGY company and company comprehensive budget management system, the implementation of comprehensive budget management to the company, finding out the comprehensive budget management problems that exist in the implementation process, and analyzed; In the fourth chapter in view of the SSGY company comprehensive budget management problems that exist in the implementation, puts forward the necessity of improving company comprehensive budget management, combined with the management of the company's existing conditions and the actual implementation and evaluation, puts forward the measures for perfecting the system, for SSGY old-age comprehensive budget management to provide good protection. Finally, the study on comprehensive budget management to SSGY company inductive summary and outlook of expectations, and find out the deficiency in the research process. Key words: Comprehensive budget management; Cement enterprise; Improvement measures
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