(完整版)全面预算管理模式研究毕业设计

天津工业大学

毕业论文

全面预算管理模式研究

姓名章倩

学院管理学院

专业财务管理

指导教师钱桂萍

职称副教授

2013年6月天津工业大学毕业论文任务书

院长系主任指导教师

毕业论文开题报告表

2013年3月30 日

天津工业大学本科毕业论文评阅表

天津工业大学毕业论文成绩考核表

摘要

全面预算管理作为一种现代企业管理手段，在企业实践中发挥着越来越重要的作用。通过对企业的资金流、业务量、及信息流的整合，实现资源合理配置、战略有效贯彻、经营持续改善、价值稳步增加的目标。在国外，全面预算管理被视为内部管理体系的重要组成部分而广泛使用。推行全面预算管理，有利提高企业核心竞争力，对企业管理水平的提升有着极大的促进作用。

本文首先从不同类型的全面预算管理模式入手，简单介绍传统与创新的各种模式的含义。然后对传统模式下所存在的问题进行了分析。最后本文重点详细介绍了基于EV A的全面预算管理模式和战略预算管理这两种创新的全面预算管理模式。

EVA综合考虑了企业各项资本成本，因而可更准确地衡量企业为股东创造的实际价值。相对于传统预算管理模式，基于EVA的全面预算管理模式更能反映和衡量预算过程中企业创造的实际价值。EVA作为业绩评价的核心指标可以克服传统方法制定的管理目标缺陷。

基于企业战略的全面预算管理模式，采用该模式可以把发展理念与行动方案有机结合在一起，量化企业经营目标，紧紧围绕企业目标调整日常经营行为，便于企业规避风险。

关键词：全面预算管理模式；经济增加值；企业战略

ABSTRACT

Comprehensive budget management as a modern enterprise management methods, in the enterprise play an increasingly important role in practice. Through to the enterprise's cash flow, volume, and the integration of information flow, realize rational allocation of resources, strategy effective implementation, management continues to improve, the target of steadily increasing. In foreign countries, comprehensive budget management is regarded as the internal management system is an important part of the widely used. Implementation of comprehensive budget management, favorable to improve enterprise core competitiveness to the enterprise management level of ascension has great promoting effect.

This paper from the different types of comprehensive budget management mode, this paper simply introduces the meaning of tradition and innovation patterns. Then the existing problems in the traditional mode is analyzed. Finally this paper in detail introduces the comprehensive budget management mode based on EV A and the two strategic budget management innovation of comprehensive budget management model.

EV A considers the enterprise all the cost of capital, and thus can be more accurate to measure enterprise to create value for shareholders. Compared with traditional budget management mode, the comprehensive budget management mode based on EV A can reflect and measure the enterprises to create real value in the process of budget. EV A as the core of performance evaluation indicators can overcome the traditional method for defect management target.

Based on enterprise strategy of comprehensive budget management

model, by using this model can put the development of philosophy in combination with the action plan, quantitative business goal, closely around the goal of enterprise adjustment daily management behavior, facilitate enterprise avoid risk.

Key words:Comprehensive budget management mode;Economic value added;Corporate strategy