文档介绍：西南交通大学硕士学位论文 A汽车制造公司全面预算管理体系构建研究姓名:胡蓉申请学位级别:硕士专业:工商管理指导教师:王建琼
20100201
Abstract
Comprehensive budget management is an advanced management methods based on business strategic planning, with an aim prehensively improve enterprise management level and operational efficiency to maximize enterprise value through a series of management activities such as budget preparation, execution, control, evaluation and incentives. With the continual development of market economy and corporate governance
, many enterprises in China e aware of prehensive budget management is the most effective way to realize corporate governance and business integration; therefore, more and panies start to prehensive budget management.
This paper aims to enhance the reader's theoretical understandings and systematic knowledge prehensive budget management through the construction and practical operation prehensive budget management of a multinational car manufacturer A. This paper aims to attract valuable opinions prehensive budget management by the introduction of this article.
This paper firstly gives a brief and systemic introduction to the basic theory of prehensive budget management, including the concept, budget preparation, budgetary control and adjustment, budget analysis and assessment of theoretical knowledge. Secondly, this paper gives a detailed analysis of A's construction process prehensive budget management, in which mainly describes the actual implementation methods of budget preparation process, target setting, budget control, analysis and assessment. This part offers great value in operability.
The third part of this paper summarizes the problems arise from A's budget preparation by electronic spreadsheet, and put forward the countermeasure of implementing prehensive budget informatization puter technology work information system. This paper elaborates the process of A’s introduction of budget management information system, by which solves the problems of heavy workload and low