工業(yè)企業(yè)預(yù)算治理的應(yīng)用分析畢業(yè)論文-wenkub
2023-05-25 12:09:22 本頁(yè)面
【正文】 安徽三聯(lián)學(xué)院畢業(yè)論文 II Industrial enterprise budget management analysis of the applicationTo W electronics co., LTD as an example of huainan city in anhui province Abstract: under the circumstances of the global economy has not fully recovered, in small profit era of industrial enterprises, to achieve survival in today39。由于我國(guó)國(guó)內(nèi)工業(yè)企業(yè)產(chǎn)業(yè)聚集度低，核心技術(shù)缺乏，利潤(rùn)偏低，科研投入不足等特點(diǎn)，給我國(guó)工業(yè)企業(yè)的生存和發(fā)展帶來(lái)了巨大的威脅，在這種情況下全面預(yù)算管理得到企業(yè)界的關(guān)注和重視。本文首先對(duì)工業(yè)企業(yè)全面預(yù)算管理的基本理論和概念進(jìn)行了簡(jiǎn)要的介紹，其次分析了工業(yè)企業(yè)全面預(yù)算管理實(shí)際應(yīng)用中存在的問(wèn)題，最后通過(guò)對(duì)問(wèn)題的分析得出加強(qiáng)宣傳力度，提高全體成員全面預(yù)算管理意識(shí)、運(yùn)用科學(xué)合理的全面預(yù)算編制方法、加強(qiáng)全面預(yù) 算管理的事中控制與監(jiān)督、建立健全完善的績(jī)效考核體系以期能夠幫助工業(yè)企業(yè)更好的生存和發(fā)展。s fierce petition environment for development is full of challenges. Because of our domestic industrial enterprise industry concentration is low， the lack of core technology, the profit is low, inadequate research etc, to our country industrial enterprise brought enormous threat to the survival and development, in this case the prehensive budget management and the corporate world attention. Comprehensive budget management system is an efficient modern management system, through the system of scientific prehensive budget, can help enterprises to rational allocation of resources, enhance the strain capacity of uncertainty about the future, to control enterprise cost, improve corporate profits, and to maximize profits. But in the practical application of industrial enterprises, there are a lot of problems, not to make the effectiveness of the prehensive budget management to the it application level. This article first to the industrial enterprise prehensive budget management elementary theory and concept has carried on the brief introduction, secondly analyses the industrial enterprise prehensive budget management problems that exist in the actual application, finally through the analysis of the problems some countermeasures in order to help industrial panies better able to survive and develop. Keywords:industrial enterprise 。所以全面預(yù)算管理在我國(guó)起步較晚，但我國(guó)早在西漢時(shí)期“四書”之一《中庸》中提出“凡事預(yù)則立，不預(yù)則廢”，其體現(xiàn)了預(yù)算管理的思想。企業(yè)迫切縮短社會(huì)必要?jiǎng)趧?dòng)時(shí)間，增強(qiáng)企業(yè)的社會(huì)競(jìng)爭(zhēng)力，擴(kuò)大企業(yè)規(guī)模和市場(chǎng)占有率，提高經(jīng)濟(jì)效益。為了幫助企業(yè)盡可能的縮短社會(huì)必要?jiǎng)趧?dòng)時(shí)間，從而增強(qiáng)企業(yè)的社會(huì)競(jìng)爭(zhēng)力，全面預(yù)算管理得到了企業(yè)界的高度重視。 安徽三聯(lián)學(xué)院畢業(yè)論文 4 第二章全面預(yù)算管理基礎(chǔ)理論 全面預(yù)算管理概念及特點(diǎn) 全面預(yù)算管理是指企業(yè)為了實(shí)現(xiàn)戰(zhàn)略目標(biāo)和利益最大化，對(duì)一定時(shí)期內(nèi)的生 產(chǎn)經(jīng)營(yíng)活動(dòng)、投資活動(dòng)、籌資活動(dòng)及財(cái)務(wù)活動(dòng)作出明確量化的可見(jiàn)的具體目標(biāo)，并對(duì)整個(gè)過(guò)程進(jìn)行計(jì)劃、控制、執(zhí)行、協(xié)調(diào)、評(píng)價(jià)、獎(jiǎng)懲的科學(xué)的管理方式 [2,3,4]。一個(gè)完整的全面預(yù)算管理體系包括以下方面： （ 1）設(shè)定明確的全面預(yù)算管理目標(biāo) 企業(yè)應(yīng)當(dāng)順應(yīng)國(guó)內(nèi)、 國(guó)際發(fā)展趨勢(shì)，充分考慮本行業(yè)發(fā)展特點(diǎn)，完全結(jié)合企業(yè)自身現(xiàn)實(shí)情況，通過(guò)科學(xué)有效的方法明確提出適合本企業(yè)的全面預(yù)算管理目標(biāo)包括財(cái)務(wù)目標(biāo)和非財(cái)務(wù)目
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