芬美源公司全面预算管理改进研究

发布时间：2018-03-25 09:16

本文选题：全面预算管理　切入点：预算　出处：《兰州大学》2013年硕士论文

【摘要】：凡事预则立,不预则废。全面预算管理(Comprehensive Budget Management)属于目标管理的一种系统方法,是衔接战略和目标的管理控制工具,是企业未来经营活动的总体规划,对企业合理配置资源有非常重要的作用。芬美源公司创立于1996年,经过十多年的发展,规模处于香精香料行业的前列,公司主要生产香精、呈味肽、生物香料、天然提取物等产品,产品服务于方便面、调味品、肉制品、膨化休闲食品、冷冻食品、乳制品、饮料等食品行业,公司于2009年开始推行全面预算管理,随着销售不断增长,市场竞争体趋激烈,成本不断上升,毛利率不断的下降,如何完善公司目前的全面预算管理体系,有效地提升公司战略管理水平,是公司管理系统中首先要解决的问题。本人在芬美源公司负责全面预算管理工作,结合就读兰州大学MBA期间所学的知识,在导师的指导下,对芬美源公司过去四年中推行全面预算管理存在的问题进行了系统的梳理与分析,本文并非对全面预算管理进行深入的理论研究,而是结合目前公司的实际状况,借鉴国内外全面预算管理先进理论与实践经验,提出了相应的全面预算管理改进方案,构建适合芬美源公司运行的全面预算管理体系,希望本文的研究结论对正在推行全面预算管理的企业有一定的借鉴和参考价值。
[Abstract]:Comprehensive budget management is a systematic method of objective management, it is a management and control tool linking strategy and objectives, and it is the overall plan of an enterprise's future business activities. Reasonable allocation of resources to enterprises has a very important role. Finmeyuan was founded in 1996, after more than 10 years of development, the scale of the flavor industry in the forefront, the company mainly produces flavor, flavor peptides, biological spices, natural extracts and other products, products serving instant noodles, condiments, Meat products, expanded snack food, frozen food, dairy products, beverages and other food industries, the company began to implement comprehensive budget management in 2009, as sales continue to grow, market competition is fierce, rising costs, The gross profit rate continues to decline, how to improve the company's current overall budget management system, effectively improve the company's strategic management level, is the first problem to be solved in the company management system. I am in charge of overall budget management in Fenmeyuan Company, combined with the knowledge I learned during my MBA study at Lanzhou University, under the guidance of my tutor. This paper systematically combs and analyzes the problems existing in the implementation of comprehensive budget management in Fenmeyuan Company in the past four years. This paper is not a deep theoretical study of comprehensive budget management, but a combination of the actual situation of the company at present. Referring to the advanced theory and practical experience of comprehensive budget management at home and abroad, this paper puts forward the corresponding comprehensive budget management improvement scheme, and constructs a comprehensive budget management system suitable for the operation of Fenmeyuan Company. It is hoped that the conclusions of this paper can be used for reference by enterprises that are carrying out comprehensive budget management.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.82

【参考文献】