全面预算管理在公司的应用--以锦兴化纤有限公司为例.docx

编号：161429180312本科毕业论文全面预算管理在公司的应用 ——以锦兴化纤有限公司为例摘要预算管理作为企业管理的有效执行手段，是确保企业战略目标实现的有效工具。它寓于管理控制系统之中，可以通过科学的程序和措施使企业合理配置资源，推动企业战略目标的完成。因此在现代制造企业中预算管理制度被大力推行，并且成效显著。但是部分企业的预算管理成效没有达到预期的效果，如何才能把预算管理的价值最大化，是当前制造企业需要认真考虑和解决的问题。本文首先阐述预算管理的概念、特点、内容等相关基础知识，接着以制造企业锦兴化纤公司为例，通过分析锦兴化纤公司预算管理的现状，指出其存在的问题。最后在前文分析的基础上提出对锦兴化纤公司实施预算管理的对策和建议。关键词：预算管理；企业战略目标；制造企业AbstractBudget management as a mean of effective implementation of enterprise management, is an effective tool to realize the strategic goals of the enterprises. It resides in the management control system, through scientific procedures and measures to enable enterprises to deploy the resources reasonably and promote the strategic target completion. So in the process of the modern manufacturing enterprise, the system of budget management has been implemented widely and it also has taken great accomplishments. However, there are still some problems in modern manufacturing enterprises, such as budget management can’t implemented completely, how to achieve the maximize value of the budget management and so on. The modern manufacturing enterprises should pay attention to think of and solve them. In this paper, first the author explains the features, concept of budget management and some basic knowledge, the manufacturing enterprise of Jinxing Chemical Fiber Company as an example and analyses the present states of Jinxing Chemical fiber company budget management to point out some problems. Finally, on the basement of analysis in this paper, the author puts forward countermeasures and suggestions for Jinxing Chemical Fiber Company of the budget management.Key words:Budget management; Enterprise strategic target; Manufacturing enterprise目录一、绪论1（一）研究的背景及意义1（二）国内外研究现状1（三）研究的内容与方法2二、企业预算相关概述2（一）企业预算管理的概念2（二）企业预算管理的内容2（三）企业预算管理的功能3三、全面预算管理在锦兴化纤公司的现状分析4（一）锦兴化纤公司简介4（二）锦兴化纤公司预算管理的现状4四、锦兴化纤公司实施全面预算管理的效果5（一）锦兴化纤公司预算管理取得的成就5（二）锦兴化纤公司预算管理存在的问题6五、锦兴化纤公司完善预算管理的建议7（一）提高全员预算管理意识7（二）健全预算管理组织机构8（三）加强宣传和培训8六、结论8参考文献9致谢10一、绪论（一）研究的背景及意义1、研