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论文编号：	9956
作者编号：	2120152928
上传时间：	2018/6/6 10:23:40
中文题目：	XD电梯公司全面预算管理研究
英文题目：	Study on the Comprehensive Budgeting Management of XD Elevator Company
指导老师：	程新生
中文关键字：	全面预算管理；经济新常态；XD电梯公司；平衡计分卡
英文关键字：	comprehensive budgeting management；new economic normality；XD elevator company；balanced scorecard
中文摘要：	在中国经济进入新常态的背景下，制造企业如何通过改进管理机制、完善发展理念，在机遇与挑战并存的环境下和激烈竞争中发展壮大，是亟待解决的一道难题。全面预算管理作为一种现代企业管理模式，兼具计划、协调、控制、激励、评价等诸多功能的一种综合贯彻企业经营战略的管理工具，并被中外许多企业广泛接受并自觉运用。推行全面预算管理在优化企业资源配置、提高日常运营效率、提升内控水平等方面均发挥了积极作用。但企业在实施全面预算管理过程中，因自身的局限性，比如预算目标与战略目标脱节，导致公司过度关注眼前利益，造成企业短期行为。这在很大程度上削弱了预算管理的积极效果，甚至使全面预算管理成为企业健康持续发展的“绊脚石”。本文以XD电梯公司为例，运用规范分析法、案例分析法以及问卷调查法相结合的方法进行深入研究分析，通过对XD电梯公司的研究，揭示制造企业全面预算管理的现状，并找出在经济新常态这一机遇与挑战并存的背景下，制造企业如何充分运用全面预算管理这一现代管理工具，达到优化资源配置、提高经营效率、提升内控水平、实现战略目标的效果。作者主要通过四个部分阐述了全面预算管理如何发挥最大效用。首先介绍了全面预算管理的国内外研究情况；其次介绍了全面预算管理的基本理论，包括内容、意义、可行性以及特征等；然后介绍了XD电梯公司的预算现状，并指出存在的问题；最后，针对发现的问题，对全面预算管理现状进行优化设计，从战略目标设置、预算编制、预算控制、预算调整到预算考评等方面予以详细介绍。全面预算管理是帮助企业实现战略目标的重要工具。本文以XD电梯公司为例，通过对该公司全面预算管理实施的现状分析与优化设计，对传统的预算管理方法进行改良，为企业预算管理的改进提供了方向指引，使全面预算管理突出战略性与全面性，有助于提升企业的核心价值和综合竞争力，也希望对其他公司提供可借鉴可推广的经验。关键词：全面预算管理；经济新常态；XD电梯公司；平衡计分卡
英文摘要：	In the background of the new normality of China's economy，how to develop and strengthen the manufacturing enterprises through improving the management mechanism and perfecting the development idea in the environment of both opportunity and challenge，is a difficult problem that many enterprises need to solve. As a modern enterprise management mode，comprehensive budget management has many functions，such as planning，coordination，control，motivation and evaluation. The implementation of comprehensive budget management has played an active role in optimizing the allocation of enterprise resources，improving the efficiency of daily operation and improving the level of internal control. However， the limitation of the overall budget management，such as the disconnection between the budget target and the strategic target and paying too much attention to the immediate benefit，causes the short-term behavior of the enterprise. This greatly reduces the positive effect of budget management and even makes the comprehensive budget management a stumbling block to the healthy and sustainable development of enterprises. Taking XD elevator company as an example，this paper uses the method of standard analysis，case analysis and questionnaire survey to carry out in-depth research. The purpose of this study is to reveal the current situation of comprehensive budget management in manufacturing enterprises，and find out how to make full use of comprehensive budget management as a modern management tool under the background of new normal economy. Achieve the effect of optimizing resource allocation，improving operating efficiency，raising the level of internal control and achieving the strategic goal. The author expounds how to maximize the effectiveness of the comprehensive budget management through four parts. Firstly，the paper introduces the domestic and international research of the comprehensive budget management. Secondly，it introduces the basic theory of comprehensive budget management，including content， significance，feasibility and characteristics. Then it introduces the current budget of XD elevator company and points out the existing problems. Finally，aiming at the problems found，the comprehensive budget management situation is optimized，according to the whole process from strategic goal setting，budgeting，budget control，budget adjustment to budget evaluation. Comprehensive budget management is an important tool to help enterprises achieve strategic goals. Taking XD Elevator Company as an example，this paper analyses and optimizes the current situation of its comprehensive budget management， improves the traditional budget management method，provides direction guidance for the improvement of the enterprise budget management，makes the comprehensive budget management prominent strategic and comprehensive，helps to enhance the core value and comprehensive competitiveness of the enterprise，and hopes to provide reference to other companies. Key words:comprehensive budgeting management；new economic normality；XD elevator company；balanced scorecard
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