文档介绍：西南交通大学硕士研究生学位论文第1页摘要全面预算管理的实施能够帮助企业管理层对下一阶段的经营目标进行确定并进行分解,将企业的战略目标落到实处。但是不同的行业,或是同一行业的不同企业,都有着其自身特点,因此需要不同的全面预算管理模式,全盘照搬其他行业或企业的全面预算管理模式往往会起到相反的结果。如何结合企业实际来构建全面预算管理体系是企业经营者必须认真思考的问题,BER作为一家快速发展中的企业,迫切需要构建科学合理的全面预算管理来对企业进行有效的管理。本文正是在这一研究背景下,对BER公司的全面预算管理进行研究。本文在国内外相关研究现状的基础上,对预算管理的相关理论进行了归纳, 包括预算管理的概念、特点和内涵,以及全面预算管理的模式,以及实施全面预算管理的前提与基础。本文通过对BER公司预算管理现状的分析,提出了该公司在预算管理上的不足,包括预算组织体系不健全,技术保障不到位,预算属于财务活动等。在此基础上,本文构建了BER公司全面预算管理体系,包括全面预算的前期准备,编制,过程控制,调整,分析和考核等。本文来提出了BER 公司全面预算管理的保障措施,包括加强全面预算与战略规划和绩效考核的衔接,领导支持与全员参与,完善生产管理与质量管理制度,加强信息化建设和适时引入作业基础预算等。关键词:BER公司;全面预算管理;体系;考核西南交通大学硕士研究生学位论文第1I页 Ab prehensive budget management could help managers identify and break down the business each industry has characteristics,as well as the corporations inthesame itrequires differentmanagement model ofthe overall budget,pletely copy the overall budget ofother industry or enterprise management mode often theopposite bined withtheactual overallbudget management system tobuildthebusinessmustseriously considerthe BER as afast—growing enterprise,there is an urgent need tobuild ascientific and rational management ofthe overall budget for theeffectivemanagement ofthe article is in the context of prehensive budget management. Based on theforeign and domestic research prehensive budget management,this paper summaries therelatedtheories,which includes budget management concepts,features and content,as well as the overall budget management mode,and theimplementation ofthepremise and basis ofthe overall budget ofthe status quo ofthe pany budget management pany’S lack of budget management,including anization system is notperfect,the lowerthereliability ofthebudget,technical support is not inplace,the budget isthe financial thisbasis,we constructed BER overall budget management system,including theoverall budget preparation,preparation,process control,adjustment,analysis and BER overallbudgetmanagement ofsec