管理会计工具方法及应用研究——以全面预算及应用为例

论文总字数：23883字

摘 要

目前，全球的经济环境复杂且不稳定。2018年，基金、股票、p2p等金融理财产品大跌，做好企业全面预算，合理有效地配置企业的资源，使其在经营领域、筹资领域、投资领域以及财务领域发挥更好的效益，已成为现代企业实现长远发展的必要手段。

我国于改革开放之初引进管理会计理论，进入21世纪后，全面预算工具在我国的企业中开始逐步推广起来。虽然我国引进全面预算的时间并不长，但在近20年的发展中，也形成了较完善的理论体系。本文以我国第一批引进全面预算工具的宝武钢股份有限公司为研究对象，找出该公司在应用全面预算上取得的成果，分析现行的全面预算执行体系存在的问题，并提出改进措施。首先，对管理会计工具方法的理论体系以及全面预算的结构框架作了解释；然后采用案例分析与文献研究的方法对宝武钢公司全面预算的执行体系进行了详细说明；最后对宝武钢公司的全面预算体系做出评价，提出完善其全面预算的建议方案。

宝武钢股份有限公司是我国第一批引进全面预算工具的大型企业，同时也是在实际应用中取得全国钢铁行业经营业绩第一好成绩的先进企业。因此，宝武钢公司的全面预算体系对于我国同行业的其他企业有积极的借鉴意义。本文的研究目的就是想通过研究宝武钢公司全面预算的执行程序，为我国的钢铁行业在实际经营中应用全面预算管理会计工具方法提供指导方案并为宝武钢公司全面预算执行体系存在的问题提出改进措施。本文的结论：钢铁行业在应用全面预算时可采用自上而下和自下而上相结合的分层预算体系：总经理制定总预算、专项预算管理部门制定专项预算、预算办公室制定分预算，然后再由预算中心根据预算初级方案将编制的年度预算方案交由专项预算管理部门、预算办公室进行初审，总部预算委员会进行二审，最后交由公司董事会批准，从而对预算做到层层监督与控制。宝武钢公司预算改进措施有：完善全面预算制度体系，实现全员共同参与；有效利用大数据与云计算，提高预算科学性；设计全面预算奖惩方案，规范预算行为。

关键词：管理会计工具方法；全面预算；宝武钢股份有限公司

Research on Management Accounting Tools and Their Application: A Case Study of Comprehensive Budget and Application

Abstract

At present, the global economic climate is complex and unstable. In 2018, funds, stocks, P2P and other financial products have fallen sharply. It has become a necessary means for modern enterprises to achieve long-term development to make a good overall budget, allocate resources rationally and effectively, and make them play a better role in the fields of operation, financing, investment and finance.

At the initial stage of reform and opening , our country introduced management accounting theory. After entering the 21st century, comprehensive budget tools began to be gradually promoted in our enterprises. Although it is not long for China to introduce the comprehensive budget, in the past 20 years, a relatively perfect theoretical system has been formed. In my paper, I regard Baowu Iron and Steel Co., Ltd. as the research object to find out the achievements of the company in the application of comprehensive budget, analyze the existing problems of the comprehensive budget implementation system, and propose improvement measures. Firstly, this paper explains the proposition of management accounting tools and methods and the theory of comprehensive budget; secondly, it explains the implementation system of comprehensive budget of Baowu Iron and Steel Company in detail by case analysis and literature research; finally, it evaluates the comprehensive budget system of Baowu Iron and Steel Company and offers some proposals to enhance its comprehensive budget capabilities.

Baowu Iron and Steel Co., Ltd. is the first large-scale enterprise in China to introduce comprehensive budget tools. It is also an advanced enterprise that has achieved the first good results in the operation of the national Iron and Steel Industries in practical application. Therefore, the comprehensive budget system of Baowu Iron and Steel Company has positive reference significance for other enterprises in the same industry in China. The purpose of this paper is to provide advice for applying comprehensive budget tools in China"s iron and steel industry by studying the implementation procedures of Baowu Steel Company"s comprehensive budget, and to put forward improvement measures for the problems existing in Baowu Steel Company"s comprehensive budget implementation system. The conclusion of this paper is that a hierarchical budget system combining top-down and bottom-up can be adopted in the application of comprehensive budget in iron and steel industry: the general manager formulates the general budget, the special budget management department formulates the special budget, the budget responsibility center formulates the sub-budget, and then the budget center submits the annual budget plan to the special budget management department, the budget office and the budget committee. It will be audited and finally submitted to the board of directors for approval, so as to supervise and control the budget layer by layer. The budget improvement measures of Baowu Iron and Steel Company include:Perfect the overall budget system to achieve the participation of all staff; effectively use big data to enhance the scientific nature of the budget; design a comprehensive budget rewards and punishments program to standardize budget behavior.

Key words: Management Accounting Tool; Comprehensive Budget; Baowu Steel Co., Ltd.

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.2.1 研究目的 1

1.2.2 研究意义 1

1.3 研究内容及方法 2

1.3.1 研究内容 2

1.3.1 研究方法 2

1.4 论文框架 3

第二章 文献综述 4

2.1国外文献综述 4

2.2国内文献综述 4

2.3文献评述 6

第三章 管理会计工具方法的分类及适用领域 7

3.1 管理会计工具方法的分类 7

3.2 管理会计工具方法的适用范围 8

第四章 全面预算理论基础 9

4.1 全面预算的定义及内容 9

4.1.1 全面预算的定义 9

4.1.2 全面预算的内容 9

图4-1 全面预算内容 10

4.2 全面预算的编制 10

4.2.1 全面预算编制的起点 10

4.2.2 全面预算编制的方法 11

4.3 全面预算的执行与控制 12

4.4 全面预算的分析与考评 13

第五章 宝武钢公司全面预算应用现状 14

5.1 公司简介 14

5.1.1 公司介绍 14

5.1.2 全面预算的发展过程 14

5.2 宝武钢公司全面预算的编制 15

5.3 宝武钢公司全面预算的执行与控制 16

第六章 宝武钢公司全面预算应用评价与优化策略 17

6.1 宝武钢公司应用的优势 17

6.2宝武钢公司应用的效果 18

6.3 宝武钢公司应用中存在的问题 19

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