XX公司全面预算管理体系的设计

XX公司全面预算管理体系的设计摘要中国有句古话：“凡事预则立，不预则废”。

企业资源的优化使用和成本的控制都应该从计划开始，预算是最重要的一种计划。

在失败的企业中，90%没有计划。

企业的资源是有限的，而企业的资金更是稀缺，所以，如何让企业的资金用在最需要的地方，如何让企业的资金发挥最大的效用，如何以尽可能小的投入得到尽可能大的产出，是每个企业都必须认真对待的问题，甚至是作为企业最重要的使命。

本论文以XX公司的实际预算管理情况为提材，从理论与实务两方面入手，并使两者有机的结合。

在对XX公司预算的相关背景和内容作出初步的介绍后，研究XX公司在现行预算管理中存在的问题，然后着重设计一套符合XX公司进行全面预算管理的运作模式，并按照实施预算管理的逻辑顺序及重要的关注点，逐步的介绍预算编制的环节及步骤，先对其相关理论作简单的说明，然后对XX 公司的预算的执行和控制方法作详细的介绍。

这样的框架，有利于预算管理有较强的可操作性，突出课题的应用价值。

企业采用全面预算管理模式、通过计划、执行和反馈，对企业的资源进行规划，分配和监督使用，去实现企业的经营目标。

责任中心的建立、责任预算的编制、责任预算的执行、预算执行结果分析和反馈，以及在预算执行过程中所必须遵循的原则和所使用的各种分析方法，构成一个完整的全面预算管理体系，为企业有效利用资源和控制支出发挥重要作用。

在国外，全面预算管理是许多企业最基本的管理体系之一，很多企业，包括很多中小企业都采用了这个管理模式，在这篇论文中，作者正是运用了这种管理模式，对XX公司进行了比较深入的研究和探讨，这样，可以做为别的企业的信息借鉴，并选用对自己适用的内容。

实践证明，全面预算管理是实现标准化协调方式的一个很好的手段，也是目前较为有效的重要管理工具。

本论文根据XX公司的具体情况，为XX公司的全面预算管理方案体系构建一个管理平台，是XX公司建立并实施全面预算管理的方法指南。

关键词：毕业论文；全面预算；体系设计AbstractChina has an old saying: "Everything pre- stands, not pre- then waste". The enterprise resources optimized use and the cost control all should start from the plan, the budget is the most important one kind of plan. In the defeat enterprise, 90% has not planned. Enterprise's resources is limited, but enterprise's fund is scarce, therefore, how lets enterprise the fund use in the place which most needs, how lets enterpr ise the fund display the biggest effectiveness, how obtains as far as possible big delivering as far as possible by the small investment, is question which each enterprise all must earnestly treat, even takes the enterprise most important mission.The present paper as raises the material take the Eastern company's actual budget management situation, and really serves two aspects from the theory to obtain, and causes two organic unions. In the related background and the content which budgets after the Eastern company make the preliminary introduction, studies the Eastern company the question which exists in the present budget management, then emphatically designs a set to conform to the Eastern company to carry on the comprehensive budget management the operation pattern, and defers to the implementation budget management the logical order and the important attention spot, the gradually introduction budget establishment link and the step, first give simple showing to its correlation theory, then makes the detailed introduction to the Eastern company's budget execution and the control method. Such frame, is advantageous to the budget management has strongly may be operational, prominent topic application value.The enterprise uses the comprehensive budget management pattern, through the plan, the execution and the feedback, carries on the plan to enterprise's resources, the assignment and the surveillance uses, achieves enterprise's management goal. Each analysis method in the budget implementation process which the responsibility center establishment, the responsibility budget establishment, the responsibility budget execution, the budget implementation result analysis and the feedback, as well as which must follow the principle and uses, constitutes a complete comprehensive budget management system, for enterprise effective use resources and control disbursement display vital role.In overseas, comprehensively budgets the management is one of manyenterprises most basic management systems, very many enterprises, including very many mid- and small-scale enterprise have all used this management pattern, in this paper, the author has utilized this kind of management pattern, has conducted the quite thorough research and the discussion to the Eastern company, like thi s, was allowed to do for other enterprise's information model, and selected to the oneself suitable content.The practice proved that, comprehensively budgets the management realizes a standardized coordination way very good method, also is the present more effective important management tool. The present paper acts according to the Eastern company the special details, constructs a management platform for the Eastern company's comprehensive budget management plan system, is the Eastern company establishes and implements the comprehensive budget management the method guide.Key Words：目录摘要..................................................................................................................... I ABSTRACT ............................................................................................................ I I 第一章绪论 (1)1.1选题的由来和意义 (1)1.2文献综述 (2)1.3研究方法和论文结构 (3)第二章XX公司预算管理的现状 (5)2.1预算编制的情况 (5)2.2预算管理的内容 (5)2.3预算编制的方法 (6)2.4预算的参与执行 (7)2.5本章小结 (7)第三章XX公司预算管理中存在的问题 (8)3.1预算与战略脱钩，角色分工不清 (8)3.2预算范围限于局部 (9)3.3预算执行两张皮 (9)3.4预算管理流程不完善 (10)3.5本章小结 (11)第四章XX公司全面预算管理方案设计与实施 (12)4.1全面预算管理体系总体设计框架 (12)4.2全面预算管理的组织体系 (13)4.3全面预算的编制程序 (15)4.4全面预算管理的报表体系 (17)4.5全面预算的执行与控制 (23)4.6本章小结 (27)结论 (28)参考文献 (30)致谢 (31)附录：外文翻译资料 (32)第一章绪论1.1 选题的由来和意义XX公司是一家高新科技公司，现在主营的是电子政务及企业信息化业务。