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论文编号：	9731
作者编号：	2120152894
上传时间：	2017/12/9 16:18:46
中文题目：	滚动预算在A养殖企业的应用研究
英文题目：	Research on Application of Rolling Budget in A-Aquaculture Enterprises
指导老师：	王志红
中文关键字：	预算编制；经营环境；滚动预算
英文关键字：	Budget management；Business environment；Rolling budget
中文摘要：	伴随着人们的生活水平越来越高，人们对肉类及肉制品的需求越来越大，同时因为近年来政府不断颁布各种对养殖行业的补贴和鼓励政策，养殖行业在政府的呵护下，在时代的温床上快速发展，许多养殖企业慢慢从小农户到养殖场，从养殖场发展成为养殖公司。随着养殖规模的不断扩大，业务种类的不断增多，企业面临的风险也越来愈大，加强财务预算越来越显得事关重要。然而，很多养殖企业的财务预算仍然以简单的主观估算或者传统的预算管理为主，使得在市场发生变化时，预算不仅难以达到应有控制的效果，甚至会误导企业做出错误的经营决策，进而给企业带来严重的经济损失。全面预算管理作为一种高效的预算管理手段，以其全面性、全程性等特点而闻名，加强养殖企业全面预算管理将会使企业提高稳步发展和应对风险的能力。本文通过对养殖行业特点及案例公司介绍，同时借助预算管理相关理论，对A公司预算管理中存在的问题进行阐述和分析，发现A公司在预算编制与管理中存在以下缺陷：一是A公司在编制销售预算时，销售价格和销售量的预测方法不科学，使A公司预算结果与实际情况偏差较大。二是作为养殖企业中的一员，肉制品价格波动较大，且养殖行业外界环境容易变化，A养殖公司编制完预算后缺少事中控制和调整，难以适应养殖行业的特点。三是A公司预算编制中，相应的预算考核指标过于简单，不利于评价管理人员的真实努力程度，不利于提高员工的积极性以及公司的健康发展。通过对以上问题的深入分析发现，滚动预算以其灵活性大、对环境变化调整迅速、适应性强的特点，很适合像A企业这种价格波动大、经营环境易发生变化的养殖企业。同时，将滚动预算运用到A养殖企业，同时借助时间序列分析法，将有效的解决A企业销售价格失真，预算缺少事中控制与调整，以及难以考核管理人员努力程度等问题。希望通过本文的研究，能够对养殖和饲料加工销售企业加强和改善预算管理起到一定的参考作用。
英文摘要：	With the increasing level of people's living standards, people's demand for meat and meat products is growing, and because in recent years the government has promulgated a variety of subsidies and incentives for the aquaculture industry, aquaculture industry in the government's care, In the era of rapid development of the hotbed, many farming enterprises slowly from small farmers to farms, from the development of the farm into a breeding company. With the continuous expansion of the scale of farming, business types continue to increase, enterprises are facing more and more risks, to strengthen the financial budget is increasingly important. However, the financial budget of many aquaculture enterprises is still based on simple subjective estimates or traditional budget management, making the market changes, the budget is not only difficult to achieve the effect should be controlled, and even mislead enterprises to make the wrong business decisions, And then to the enterprise to bring serious economic losses. Comprehensive budget management, as an efficient means of budget management, is known for its comprehensive and full-scale characteristics. Strengthening the overall budget management of aquaculture enterprises will enable enterprises to improve their ability to develop and cope with risks. In this paper, through the introduction of the characteristics of the farming industry and the case company, at the same time with the relevant theory of budget management, A company budget management problems and analysis, found that A company in the budget preparation and management of the following shortcomings: First, When preparing the sales budget, the sales price and sales forecast method is unscientific, so that the budget of A company and the actual situation of the larger deviation. Second, as a member of the aquaculture enterprises, meat products, large fluctuations in prices, and the aquaculture industry outside the environment is easy to change, A breeding company after the completion of the budget after the lack of control and adjustment, it is difficult to adapt to the characteristics of the aquaculture industry. Third, A company budget preparation, the corresponding budget assessment indicators are too simple, is not conducive to the evaluation of the true efforts of managers, is not conducive to improving the enthusiasm of the staff and the healthy development of the company. Through the above analysis of the above problems found that the rolling budget with its flexibility, the rapid changes in environmental changes, adaptability characteristics, it is suitable for such enterprises as A price fluctuations, the business environment is easy to change the aquaculture enterprises. At the same time, the rolling budget applied to the A farming enterprises, at the same time with the time series analysis method, will effectively solve the A business sales price distortion, lack of budget control and adjustment, and difficult to assess the extent of management efforts. It is hoped that through the research of this paper, we can play a certain reference role in strengthening and improving the budget management of farming and feed processing and sales enterprises.
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