基于变动成本法的全面预算管理分析-jd水泥全面预算管理案例解析-analysis of comprehensive budget management based on variable cost method - analysis of jd cement comprehensive budget management case.docxVIP

摘 要全面预算管理是被国外发达地区大中型企业普遍采用的管理工具，是指以实现企 业既定战略为目标，采用量化投入产出方法，科学合理配置企业人、财、物资源，兼 具计划、控制、评价等功能为一体的管理运行机制。实施全面预算管理，对推进大型 企业发展战略、提高企业资源使用效率、控制企业经营风险等具有重要的意义。近些 年来，中国经济高速发展，大型企业不断涌现，如何结合我国企业实际情况及行业现 状，充分发挥全面预算管理在企业管理方面的优势已引起国内学术界与企业界的高度 重视。本论文探讨的水泥行业全面预算管理研究，即如何改良全面预算管理使之与传 统工业企业相适应。论文共分为六章，第一章是绪论，介绍选题背景意义、国内外研究状况、论文框 架和研究的主要方法；第二章阐述了全面预算管理的基本理论，包括概念、特点、职 能及编制、执行、考核体系；第三章介绍了变动成本法的概念及与完全成本法的区别； 第四章介绍了 JD 水泥公司基本情况及水泥行业特点，并阐述了公司开展全面预算管 理的现状；第五章提出了 JD 水泥公司全面预算管理优化方案设计，主要从开展战略 预算、充分利用变动成本优势制定预算编制方案、执行及控制方案、考核方案。第六 章主要是对本文观点进行总结陈述，并提出了研究方案的适应性及其他注意事项。关键词：全面预算；水泥行业；变动成本法IAbstractComprehensive budget management is a management tool that widely used in l arge and medium-sized enterprises in the developed districts. is refers to a manage ment operation mechanism which is in order to realize enterprise established strateg y, uses the quantitative input-output method, scientific and reasonable configuration enterprise people, money and material resources, both plan, control, evaluation, and other functions. Implementation of comprehensive budget management is of great i mportance to promote large-scale enterprise development strategy, improve the effici ency of enterprise resource use and control the business risk. In recent years, with Chinas rapid economic development, large enterprises how to combine the actual si tuation with comprehensive budget management and play to the advantage of the m ethod has attracted more attention from domestic academic circles and business. Thi s paper discusses the total budget management in the cement industry research, na mely how to improve the comprehensive budget management to accord with the tra ditional industrial enterprises.Thesis is divided into six chapters, the first chapter is introduction, introduced the selected topic background significance, research status at home and abroad, the thesis framework and the main methods of research; The second chapter expounds t he basic theory of comprehensive