毕业设计（论文）全面预算目标的制定和分解[精品].docVIP

毕业设计（论文）全面预算目标的制定和分解 Abstract Comprehensive budget management is an important management control mechanism of the enterprise, which helps enterprises achieve their short-term business goal and strategy goal. Until now, almost all large and middle scale enterprises carry on Comprehensive budget management in economical developed countries and areas. It has become the international general business management method. Comprehensive budget management makes great sense of establishing modern enterprise system, improving administrative level and strengthening the core-competition. Budget management makes great sense of establishing modern enterprise system, improving administrative level and strengthening the core-competition. The paper was divided into four chapters. The first chapter is the Introduction. The topics introduced in this article background, domestic and foreign literature and research methods in this article; chapter is the basic theory of budget targets, introduced the objectives of the enterprise budget for the meaning of the role; third chapter is to determine the course of budget targets. This chapter analyzes the shareholders, board of directors and general manager with the business objectives of the relationship between the budget and come to the determination of budget targets enterprises is a bargaining process; fourth chapter is to identify and break down the budget target. Objectives of the budget, respectively, in a single legal entity and are more corporate enterprises in the formulation and analysis of decomposition of the target assets in the decomposition process of the pricing issues that may arise analyzed. Keywords Budget targets；Formulate; Resolution目录 摘要 I Abstract II 第1章 绪论 1 1.1本文研究背景 1 1.2国内外文献综述 1 献综述 1 献综述 2 1.3本文的研究方法 3 第2章预算目标的含义及作用 4 2.1企业预算目标的含义及作用 4 算目标的含义 4 标的作用 4 2.2全面预算目标的特点 5 第3章 企业预算目标的制定 8 3.1股东期望“底线，与企业预算目标 8 3.2董事会期望与企业预算目标 9 3.3总经理期望与企业预算目标 9 3.4 三者协调与讨价还价机制 10 第4章 企业预算目标的分解 12 4.1单一法人利润预算目