佳电股份全面预算管理信息化应用设计研究

发布时间：2018-01-15 20:15

本文关键词：佳电股份全面预算管理信息化应用设计研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：21世纪,信息技术的迅猛发展,推动了全面预算管理向信息化、数字化、智能化的变革。通过信息技术的应用,不仅为全面预算管理提供更加科学、准确、可靠的内、外部数据资料和便捷、高效的预算管理方式,而且促进了内部资源的集成共享,帮助企业合理的优化资源配置、提升了管理效率。与此同时,中国联通、中国石油、东航集团等中央企业也在积极推进全面预算管理信息化建设,并取得了一定的成效,提升了企业预算管理水平,为企业的管理控制活动提供了可靠的支撑。基于此,本文通过对全面预算管理理论和实践案例的研究,以佳木斯电机股份有限公司(下文简称“佳电股份”)为研究主体,进入到企业内部参与了实际的预算管理工作。在实践的过程中,掌握了佳电股份全面预算管理的现状,但是也发现其中存在如预算目标忽视长远经济效益、预算编制方法单一、缺乏时效性等问题。运用访谈和资料查阅等方式,了解到问题产生的原因是由于信息化发展水平有限、岗位职责不明确、预算数据缺乏可靠性等因素所导致的。通过相关文献和资料的学习,了解到信息化的应用能够弥补佳电股份全面预算管理存在的问题。所以,本文对佳电股份进行了全面预算管理信息化的应用设计,并且以应用设计的基础为出发点,分析了应用设计的必要性、目的、原则,随后提出从预算目标、预算编制、预算执行和控制、预算考评这四个方面为信息化应用设计的具体内容,以此从根本上巩固和优化预算管理流程、合理的调节生产计划、加强企业管理控制能力、充分利用资源,争取为企业创造更多的经济效益。
[Abstract]:In 21th century, the rapid development of information technology, promote the overall budget management to information, digital, intelligent change. Through the application of information technology, not only for the overall budget management to provide more scientific and accurate. Reliable internal and external data and convenient, efficient budget management, and promote the integration and sharing of internal resources, help enterprises to optimize the allocation of resources, improve the efficiency of management at the same time. China Unicom, China Petroleum Corporation, China Eastern Airlines Group and other central enterprises are also actively promoting the overall budget management information construction, and has achieved certain results, improving the level of enterprise budget management. It provides a reliable support for the management and control activities of enterprises. Based on this, this paper studies the theory and practice of overall budget management. Jiamusi Electric Co., Ltd. (hereinafter referred to as "Jiadian shares") as the main body of research, into the enterprise involved in the actual budget management. In the process of practice. Grasp the overall budget management of Jiadian shares, but also found that there are such as budget objectives ignore the long-term economic benefits, the budget preparation method is single. Lack of timeliness and other issues. Using interviews and information access methods to understand the problem is due to the limited level of information development, job responsibilities are not clear. The lack of reliability of budget data and other factors. Through the study of relevant documents and materials, we know that the application of information technology can make up for the existing problems of comprehensive budget management. This article carries on the comprehensive budget management information application design to the Jiadian stock, and based on the application design, analyzed the necessity, the goal, the principle of the application design, then proposed from the budget goal. Budget preparation, budget execution and control, budget evaluation are four aspects of the specific content of information application design, so as to fundamentally consolidate and optimize the budget management process, reasonable regulation of production planning. Strengthen the management and control ability of enterprises, make full use of resources, and strive to create more economic benefits for enterprises.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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