【摘要】：隨著世界經(jīng)濟(jì)的不斷發(fā)展，中國經(jīng)濟(jì)也受到了影響，不管是2008年的金融危機(jī)還是2011年的歐債危機(jī)對中國經(jīng)濟(jì)的影響都是巨大的，使中國的經(jīng)濟(jì)近幾年都或多或少的出現(xiàn)了下滑，這就給我國的企業(yè)的發(fā)展帶來了一定的挑戰(zhàn)。我國企業(yè)要想在這個(gè)經(jīng)濟(jì)不景氣的時(shí)期中生存發(fā)展壯大，，全面預(yù)算管理的作用是非常重要的。 全面預(yù)算作為一種企業(yè)管理機(jī)制，可以使預(yù)算管理與企業(yè)市場緊密相聯(lián)。預(yù)算管理并不是一種簡單的數(shù)字的堆積，而是一種與內(nèi)部治理相聯(lián)系的管理系統(tǒng)。它與企業(yè)的戰(zhàn)略管理有著密切的聯(lián)系，它使企業(yè)的短期計(jì)劃和長期計(jì)劃相聯(lián)系，從而更好的實(shí)現(xiàn)戰(zhàn)略目標(biāo)。對工裝裝飾公司來說，由于其項(xiàng)目規(guī)模大，回收期限長，項(xiàng)目的利潤很容易隨著裝飾材料的價(jià)格損壞程度和工期變化影響而不斷波動，此時(shí)根據(jù)裝飾材料的價(jià)格和工期變動來調(diào)整企業(yè)的戰(zhàn)略將更具合理性、科學(xué)性和前瞻性。如果企業(yè)可根據(jù)市場的變化進(jìn)行全面的預(yù)算管理，企業(yè)將大大提高資金的使用效率，從而提高企業(yè)內(nèi)部的管理水平和市場競爭力。 本文采用理論研究與實(shí)證分析相結(jié)合的方法，以BH裝飾公司為研究對象，對BH裝飾公司全面預(yù)算管理目標(biāo)的制定、全面預(yù)算的編制、執(zhí)行、考評等方面進(jìn)行分析研究，對BH裝飾公司預(yù)算管理的現(xiàn)狀及出現(xiàn)的問題進(jìn)行深入的分析研究，并提出從提高全面意識，加強(qiáng)信息管理，加強(qiáng)控制和考評等方面來完善企業(yè)的全面預(yù)算，并在最后提出了通過使用平衡計(jì)分卡的方式來加強(qiáng)企業(yè)的全面預(yù)算考核。 通過采取一定的措施來解決BH裝飾公司在預(yù)算管理實(shí)施中存在的問題，并預(yù)期會給BH公司帶來更大的收益。
[Abstract]:With the continuous development of the world economy, the Chinese economy has also been affected. Whether the financial crisis in 2008 or the European debt crisis in 2011 has had a huge impact on the Chinese economy, the Chinese economy has more or less declined in recent years. This has brought some challenges to the development of enterprises in our country. The role of overall budget management is very important for Chinese enterprises to survive and develop in this period of economic depression. As a kind of enterprise management mechanism, comprehensive budget can make budget management closely related to enterprise market. Budget management is not a simple accumulation of numbers, but a management system associated with internal governance. It is closely related to the strategic management of the enterprise, which makes the short-term plan and the long-term plan of the enterprise to be linked, so as to achieve the strategic goal better. For tooling decoration companies, because of their large project size and long recovery period, the profit of the project can easily fluctuate with the damage degree of the decoration material price and the change of the time limit. At this time according to the price of decorative materials and changes in construction time to adjust the enterprise's strategy will be more rational, scientific and forward-looking. If the enterprise can carry on the comprehensive budget management according to the change of the market, the enterprise will greatly improve the efficiency of the use of funds, thus improving the management level and the market competitiveness of the enterprise. This paper adopts the method of combining theoretical research and empirical analysis, taking BH Decoration Company as the research object, analyzes and studies the formulation, compilation, execution, evaluation and so on of the overall budget management objectives of BH decoration company. This paper makes an in-depth analysis and study on the present situation and problems of the budget management of BH decoration company, and puts forward that the overall budget of the enterprise should be improved from the aspects of raising the overall consciousness, strengthening the information management, strengthening the control and evaluation, etc. In the end, the paper puts forward the method of using balanced scorecard to strengthen the overall budget assessment of enterprises. Some measures are taken to solve the problems in the budget management of BH decoration company, and it is expected to bring greater profit to BH company.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.92;F275

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