基于EVA和ABB的全面预算动态仿真模型研究剖析.docxVIP

摘要全面预算管理体系至二十世纪二十年代杜邦公司、通用电器公司成立以来，已经在全世界各个企业管理系统中处于核心地位。但随着科学技术的飞速发展，加快了经济全球、一体化的步伐，资本市场不断完善，传统的全面预算的弊端已经愈来愈明显。而以企业价值增值为目标的EVA和ABB全面预算，相比传统全面预算，EVA和ABB全面预算对于确定企业预算目标、提高管理效率和评价经营业绩等方面有卓越的成效，它可以更好的为企业提出未来发展决策，改善企业经营效率，提高企业价值增值。论文首先阐述EVA和ABB全面预算一些概念，介绍其主要内容、编织方法等。明确建模目的，划定系统边界，进行系统因果分析，然后建立模型。最后，以晋江HD电子厂为例，进行动态仿真模拟，得出结果进行分析，说明EVA和ABB全面预算的优势。关键字：EVA和ABB全面预算，动态仿真模型，系统动力学ABSTRACTThe comprehensive budget management system in twentieth Century to twenty in the DuPont Co, general electric, the company since its establishment, has been at the core of the enterprise management system all over the world.But with the rapid development of science and technology, accelerate the pace of integration of the global economy, and capital markets continue to improve, the malpractice of traditional comprehensive budget management has been more and more obvious.EVA and ABB and the enterprise value as the goal of the overall budget, compared to the traditional comprehensive budget,EVA and ABB comprehensive budget has excellent results for determining the budget target, improve management efficiency and management performance evaluation, it can be better for enterprises and puts forward the future development of decision-making, improve management efficiency, improve the value of enterprise.Firstly, the EVA and the ABB comprehensive budget management concept, this paper introduces its main contents, such as weaving method. Clear purpose of modeling, the demarcation of boundaries of the system, the system of causal analysis, and then establish the model of. Finally, taking Jinjiang HD electronics factory as an example, the dynamic simulation, the results indicated that EVA and ABB are analyzed, the advantages of comprehensive budget.Key Words:EVA and ABB comprehensive budget，The dynamic simulation model, system dynam目录第1章 引言1.1研究背景20世纪90年代以来，企业经营的环境发生了巨大变化。激烈的竞争环境使企业管理者不得不采用各种高效的科学管理工具。战略管理理念的提出推动了管理工具的创新与完善，其中最具有代表性的则是EVA（经济附加值）和ABB（作业预算基础）。这些管理工具的运用，使得财务管理目标由“企业利润最大化”向“企业价值最大化”发生转变。1993年，思