M煤炭集团全面预算管理研究

发布时间：2018-05-13 04:12

本文选题：全面预算管理 + 定额标准　；参考：《河南大学》2014年硕士论文

【摘要】：随着我国煤炭产业的大力发展，煤炭企业面临着愈演愈烈的挑战和竞争，要适应市场环境的转变，提高集团企业的管理水平是必要的。由于煤炭行业的特殊性和独立性，以及集团管理控制的不集中性，煤炭集团的管理还存在着诸多弊端，缺乏一套统一的管理体系。预算管理是一种具有对业务活动协调、控制、激励、评价功能的管理会计中的方法，是把企业发展战略放在第一位的管理，是企业管理控制系统的核心。我国现代企业制度还在不断完善中，全面预算管理在企业里的应用还处在摸索阶段，在推进过程中还存在一些认识与实务上的盲区和误区，其科学性和合理性有待提高，比如出现预算管理与企业战略脱节、缺乏预算管理组织体系保障、不够重视预算控制和考评等问题，使得效果不理想。推出完善的全面预算管理体系，有助于提高煤炭集团的成本管理能力，同时还有助于进行产品和商户的经营管理和决策管控。本论文的研究目的主要是基于通过对M集团全面预算管理问题的分析，从而针对性地找出解决问题的方案以及保障措施，用实际诠释全面预算管理理论，，协助M集团在市场中取得竞争优势，实现资源优化配置。本文的研究思路是由理论到理论在现实中的运用，由宏观到微观的思路。将全面预算管理理论与M集团的预算管理现状相结合，分析不足并提出对策及改善M集团预算管理的建议，探讨和建立适合管理需要的预算管理体系和绩效考核方法，并将其应用到具体的实施环节中。首先，本文对集团现有的全面预算管理系统进行考察，结合M集团实际情况，在战略导向的视角下，研究分析M集团全面预算管理体系。其次，通过阅读企业内部资料、观察流程，发现M集团全面预算管理的优势是以作业为基础编制预算、按定额标准化系统、采用多维度思路并实施过程监控。紧接着结合2010至2012年的数据资料进行研究，找出集团存在的问题：M集团全面预算管理存在战略性不足、定额标准过时、缺乏有效控制、考核体制方面的缺陷。最后，在分析的基础上，从全面预算管理理论、作用功能、方法编制、绩效考评、与公司战略关系、组织体系等方面提出对策，帮助M集团管理层站在战略的高度做好全面预算管理、增强管理控制水平、优化预算体制。
[Abstract]:With the development of China's coal industry, coal enterprises are facing more and more challenges and competition. It is necessary to improve the management level of group enterprises in order to adapt to the change of market environment. Because of the particularity and independence of coal industry and the uncentrality of group management, the management of coal group still has many disadvantages and lacks a set of unified management system. Budget management is a management accounting method with the functions of coordination, control, encouragement and evaluation of business activities. It is the management that puts the enterprise development strategy first and the core of the enterprise management control system. China's modern enterprise system is still improving, the application of comprehensive budget management in enterprises is still in the exploratory stage, there are still some blind areas and misunderstandings in the process of promotion, its scientific nature and rationality need to be improved. For example, the budget management is out of line with the enterprise strategy, lacks the budget management organization system guarantee, does not pay enough attention to the budget control and the appraisal and so on, causes the effect not to be ideal. The introduction of a comprehensive budget management system will help to improve the cost management capability of the coal group, as well as the management and decision-making of products and businesses. The purpose of this paper is mainly to find out the solutions and safeguard measures through the analysis of M Group's overall budget management, and to interpret the theory of comprehensive budget management with the actual situation. Assist M Group to gain competitive advantage in the market and achieve optimal allocation of resources. The research idea of this paper is from theory to theory in reality, from macro to micro. This paper combines the theory of total budget management with the present situation of budget management of M Group, analyzes the deficiency, puts forward some countermeasures and suggestions for improving the budget management of M Group, and probes into and establishes the budget management system and performance appraisal method suitable for the needs of management. And applies it to the concrete implementation link. First of all, this paper investigates the existing comprehensive budget management system of M Group, and analyzes the overall budget management system of M Group from the perspective of strategic orientation. Secondly, by reading the internal data and observing the process, we find that the advantage of M Group's total budget management is to draw up the budget based on activity, to standardize the system according to the quota, to adopt multi-dimensional thinking and to implement process monitoring. Then combining the data from 2010 to 2012 to find out the existing problems of the Group: M Group overall budget management there are strategic deficiencies quota standards out of date lack of effective control the shortcomings of the evaluation system. Finally, on the basis of the analysis, the author puts forward the countermeasures from the aspects of the theory of overall budget management, the function, the method, the performance evaluation, the relationship with the company strategy, the organization system, and so on. Help M Group management to do a good job of overall budget management, strengthen management control level and optimize budget system from a strategic point of view.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.21;F406.7

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