【作者】 苏芳；

【导师】 韦德洪；

【作者基本信息】 广西大学 ， 工商管理， 2006， 硕士

【摘要】 推行全面预算管理是发达国家成功企业多年积累的经验之一，通过预算目标的分解、编制、汇总与审核、执行与调整、评价与考核，将对企业起到规划发展、协调行动、沟通认识、控制经营与激励业绩等方面的作用。通过全面预算管理，协调和优化配置企业资源，改善物流和资金流，最终达到提高经营质量的目的，这是管理者在新形势下的必然选择。在目标战略的指引和业绩评价系统的导向下，路桥施工企业要将企业的生产、经营决策和管理行动协调一致，贯穿其中的一条主线就是全面预算管理，因为它不只是一种管理方法，更是一种融合战略、经营、财务、人力资源等管理内容的管理机制。路桥施工企业通过实施全面预算管理，适应市场变化，防范经营风险，在推行的过程中逐步转变管理层和员工的观念，带动企业内部管理水平的全面提升。本文把全面预算管理理论和企业的实际结合起来，提出比较完整的路桥施工企业全面预算管理构建理论依据，并且以广西E公司为案例对象，设计具有针对性和可操作性的全面预算管理体系实施方案，旨在抛砖引玉，为其他路桥施工企业实施全面预算管理做有益的研究和探索。更多还原

【Abstract】 Promote the overall budget management is one of the experience that the flourishing and national successful business enterprise has after the backlog of year, through decomposing the budget target and drawing up, gathering and examining, carrying out with adjust, evaluating and investigating, will has the function that the business enterprise rise the programming to develop, moderate the activity, communicate the understanding, control the management and encourage the accomplishment…etc. Through the overall budget management, moderate and excellent turn to install the business enterprise resources, improve the flow of logistics and funds, attain the purpose of the exaltation management quantity in the end, this is the governor under the new situation of inevitable choice.The strategic guide line is in accordance with the direction of the evaluation system of the accomplishment, the road bridge construction business enterprise want the production, the management decision and the management in coordination under the target, a main line piercing through among them is an overall budget management, because it is not only a kind of management method, but also a kind of management mechanism blending the strategy management, conducting, finance management, human resource management etc. Through the implement overall budget management, the road bridge construction business enterprise orientate the variety of the market, conduct against the risk, change the idea of the managers and the employee gradually in the process of promotion, improve the internal management level of business enterprise completely.To put together the theories of overall budget manages and the actual fact of the business enterprise, this text put forward the theories of how the road bridge construction business enterprise to promote an overall budget management, and take the E company of Guangxi as an object of case, design the implement project of an overall budget management system which is specific and maneuverbilious. The aim is to do the beneficial research and quest on starting implement an overall budget management for other road bridges the business enterprise.更多还原