【作者】 卢建胜；

【导师】 韦琳；

【作者基本信息】 天津财经大学 ， 会计学， 2009， 硕士

【摘要】 全面预算管理最早产生于上世纪20年代在美国杜邦公司、通用汽车公司,在此之后它很快被广泛运用到了现代工商企业当中,并成为了一种标准作业程序。计划、协调生产是预算管理的最初职能,后来发展成为现在的具有控制、激励、评价等多种功能的一种综合贯彻企业方针的管理机制,处于企业内部控制的核心地位。随着我国市场经济体制的建立和发展,企业管理控制的目标从完成计划生产目标,逐渐转移到实现企业价值最大化上来。全面预算管理在实践中被一些企业大力推行,取得了一定成就,但是随着经济环境的变化和发展,传统的全面预算管理在企业的应用过程中存在着一些不易察觉的消极作用,也存在着不少问题。如:预算管理缺乏整合思想;预算管理缺乏明确的战略指导;达不到合理配置企业资源和实现企业价值最大化的目标。关于价值链领域的研究,学者们较多的是将各种新的管理思想、管理方式和信息化管理与价值链管理相结合来开展的。基于价值链理论的全面预算的研究尚处于初期阶段,学者们的研究为我们勾画出了基于价值链理论的预算的基本轮廓,体系和预算编制的模式,但是他们在预算编制过程中较多的注重了企业内部价值链对企业年度预算的影响,对横向、纵向价值链在企业预算编制的应用研究不够深入,对预算编制过程的探讨不够细致,另外更缺少具体详细的案例分析。为了解决全面预算管理过程中出现的问题,补充和完善这一全面预算管理管理模式,本文引入基于价值链的理论,来探讨企业的全面预算管理。本文内容主要分为五章,第一章是绪论部分;第二章主要写的是传统全面预算管理存在的问题及成因分析;第三章主要写基于价值链全面预算管理的可行性,包括价值链理论、全面预算理论,并引出基于价值链的全面预算理论,归纳了基于价值链的全面预算管理的优越性;第四章主要写基于价值链企业全面预算管理的框架,包括基于价值链的企业全面预算管理的编制和基于价值链全面预算管理的执行、分析与控制等内容;第五章主要结合案例来写基于价值链企业全面预算管理。更多还原

【Abstract】 Overall budget management is the future income and expenditure of a certain period of time to plan an economic management activities, internal control system are an important part. Since the age of twenty-first century on a comprehensive budget management at the United States DuPont, General Motors Corporation, after being elected, this approach quickly became a modern large-scale industrial and commercial enterprise of the standard operating procedures. From the initial plan, coordinate production, to develop into both the current control, motivation, evaluation and other functions of an integrated strategic approach to implement the enterprise management mechanism, which at the core of enterprise internal control location. As China’s market economy and development, enterprise management and control of the target species from the completion of production, production plans, gradually shifted to achieve up to maximize enterprise value. Comprehensive budget management in practice, some enterprises have been vigorously implemented, has made some achievements, but with the changes in the economic environment and development, the traditional comprehensive budget management in the enterprise application of the process there are some negative effects can not easily be detected, there are many problems. Such as: lack of integration of budget management thought; budget management the lack of clear strategic guidance; less than the rational allocation of corporate resources and achieve the goal of maximizing enterprise value. About value chain research in the field, scholars are more various new management thought, management and information management and value chain management to carry out.About the value chain on the budget information has been collected in my view, the value chain based on the theory of the overall budget of the research is still at the early stage of their research for us to outline the value chain based on the theory of the basic outline of the budget, and budgeting system model, But they in the budget process more focused on the three value chain enterprise value chain-to-business impact of the annual budget of horizontal, vertical value chain in the enterprise Applied Research budget is not deep enough, in the budgetary process and of insufficient meticulous, and the other the lack of specific case studies.This paper is divided into five chapters, the first chapter is introduction; it is included the problems of traditional budget management and the causes of problems in the second chapter. The third chapter mainly is talked about the probability of based on the value chain have a overall budget management, including the theory of value chain and overall budget, analyze the probability of based on the value chain have a overall budget management. The chapter IV consists mainly of enterprises based on the value chain framework of a comprehensive budget management, including those based on value chain management, enterprise-wide budget preparation and the value chain based on the implementation of a comprehensive budget management, analysis and control of the content. The last chapter of paper analyze overall budget management based on chain by the typical case.更多还原