太平洋财产保险公司费用预算管理改进研究

发布时间：2018-03-08 16:18

本文选题：预算管理　切入点：作业基础预算　出处：《湖南大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着市场经济的不断发展和企业内外部环境的变化，预算管理与企业发展战略相脱节，预算编制基础不够合理，，预算编制程序单一，按职能划分责任中心不便于进行有效控制，预算分析形同虚设等缺陷逐步暴露出来。这些问题严重制约了预算管理功能的有效发挥，对企业的运行效率产生了不利影响。与此同时，新商业环境的出现和作业成本计算理论的应用拓宽了预算管理的视野，从作业的角度来审视预算管理成为必然趋势。太平洋财产保险公司是一家在中国已上市的大型保险公司，是保险行业的龙头企业。内外部环境的变化使其利润空间明显减小，高层管理者逐步关注企业内部控制管理水平。但太平洋财产保险公司费用预算管理职责不明确、预算编制集权化，欠缺有效的费用预算管控手段，预算分析效果不明显，缺乏分险种的费用预算报表等问题致使实施费用的全面预算管理困难重重。本文基于预算管理及作业基础预算的相关理论，以太平洋财产保险公司为研究对象，深入阐述了太平洋财产保险公司目前费用预算管理存在的问题。建立以作业为基础的各责任中心，能规范预算编制主体；采用分权式的编制程序，能充分调动员工积极性；实施预算主管从旁引导，能规范预算调整及控制；构建分险种的费用报表，能从报表层面树立分险种的意识，培植公司产品的核心竞争力。最后，对太平洋财产保险公司一业务部门进行了案例分析。本文旨在提供全面、具体、可行的费用预算改进措施，以期提高案例公司和同类企业的费用预算管理水平。
[Abstract]:With the continuous development of the market economy and the change of the internal and external environment of the enterprise, the budget management is out of touch with the enterprise development strategy, the budget preparation base is not reasonable, the budget preparation procedure is single, and the responsibility center is not convenient for effective control. The shortcomings of budget analysis are exposed gradually. These problems seriously restrict the effective exertion of budget management function, and have a negative impact on the efficiency of enterprise operation. At the same time, The emergence of new business environment and the application of activity-based costing theory broaden the vision of budget management. It is an inevitable trend to examine budget management from the point of view of activity. The Pacific property Insurance Company is a large insurance company listed in China and a leading company in the insurance industry. Changes in the internal and external environment have significantly reduced its profit margins. The senior managers gradually pay attention to the management level of the internal control of the enterprise. However, the responsibility of the cost budget management of the Pacific property Insurance Company is not clear, the budget preparation is centralized, the effective means of controlling and controlling the cost budget are lacking, and the effect of budget analysis is not obvious. It is difficult to implement the overall budget management of the cost because of the lack of the budget statement of the sub-insurance. Based on the theory of budget management and operational budget, this paper takes the Pacific property Insurance Company as the research object. The problems existing in the cost budget management of Pacific property Insurance Company at present are expounded in depth. The establishment of responsibility centers based on operation can standardize the main body of budget making, and the decentralized programming procedure can fully arouse the enthusiasm of employees. The implementation of the budget supervisor from the side guidance, can standardize budget adjustment and control; build a sub-insurance expense statement, from the report level to establish the awareness of sub-insurance, cultivate the core competitiveness of the company's products. A case study of a business unit of Pacific property Insurance Company is presented. The purpose of this paper is to provide comprehensive, concrete and feasible cost budget improvement measures to improve the cost budget management level of case companies and similar enterprises.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F842.3

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