全面预算目标的制定和分解

辽宁科技大学毕业设计（论文）第I页全面预算目标的制定和分解摘要全面预算管理是企业重要的管理控制程序，是企业实现短期经营目标，实施战略目标管理的重要手段。迄今为止，在经济发达的国家和地区几乎所有的大中型企业都要进行全面预算管理，它已成为国际上通行的企业管理方法。推行全面预算管理对企业建立现代企业制度提高管理水平，增强竞争力有着十分重要的意义。全文分为四章。第一章是绪论。介绍了本文的选题背景，国内外的相关文献及本文的研究方法，第二章是企业预算目标的基本理论，介绍了企业预算目标的涵义，作用。第三章是企业预算目标确定过程。本章分析了股东，董事会和总经理分别与企业预算目标的关系，并得出企业预算目标的确定是个讨价还价的过程。第四章是企业预算目标确定及其分解。分别对预算目标在单一法人和都多法人制企业中的制定及分解进行了分析，并对目标在分解过程中资产可能出现的计价问题进行了分析。关键词预算目标；制定；分解辽宁科技大学毕业设计（论文）第II页AbstractComprehensivebudgetmanagementisanimportantmanagementcontrolmechanismoftheenterprise,whichhelpsenterprisesachievetheirshort-termbusinessgoalandstrategygoal.Untilnow,almostalllargeandmiddlescaleenterprisescarryonComprehensivebudgetmanagementineconomicaldevelopedcountriesandareas.Ithasbecometheinternationalgeneralbusinessmanagementmethod.Comprehensivebudgetmanagementmakesgreatsenseofestablishingmodernenterprisesystem,improvingadministrativelevelandstrengtheningthecore-competition.Budgetmanagementmakesgreatsenseofestablishingmodernenterprisesystem,improvingadministrativelevelandstrengtheningthecore-competition.Thepaperwasdividedintofourchapters.ThefirstchapteristheIntroduction.Thetopicsintroducedinthisarticlebackground,domesticandforeignliteratureandresearchmethodsinthisarticle;chapteristhebasictheoryofbudgettargets,introducedtheobjectivesoftheenterprisebudgetforthemeaningoftherole;thirdchapteristodeterminethecourseofbudgettargets.Thischapteranalyzestheshareholders,boardofdirectorsandgeneralmanagerwiththebusinessobjectivesoftherelationshipbetweenthebudgetandcometothedeterminationofbudgettargetsenterprisesisabargainingprocess;fourthchapteristoidentifyandbreakdownthebudgettarget.Objectivesofthebudget,respectively,inasinglelegalentityandaremorecorporateenterprisesintheformulationandanalysisofdecompositionofthetargetassetsinthedecompositionprocessofthepricingissuesthatmayariseanalyzed.KeywordsBudgettargets；Formulate;Resolution辽宁科技大学毕业设计（论文）第III页目录摘要........................................................................................................................................IAbstract.................................................................................................................................II第1章绪论.........................................................................................................................11.1本文研究背景...........................................................................................................11.2国内外文献综述.......................................................................................................11.2.1国外文献综述..................................................................................................11.2.2我国文献综述..................................................................................................21.3本文的研究方法.......................................................................................................3第2章预算目标的含义及作用...........................................................................................42.1企业预算目标的含义及作用...................................................................................42.1.1企业预算目标的含义......................................................................................42.1.2预算目标的作用..............................................................................................42.2全面预算目标的特点...............................................................................................5第3章企业预算目标的制定.............................................................................................83.1股东期望“底线，与企业预算目标.......................................................................83.2董事会期望与企业预算目标...................................................................................93.3总经理期望与企业预算目标...................................................................................93.4三者协调与讨价还价机制....................................................................................10第4章企业预算目标的分解...........................................................................................124.1单一法人利润预算目标确定及其目标分解.........................................................124.1.1采用倒推法确定利润预算目标...................................................................124.1.2预算目标分解的前期工作...........................................................................124.1.3预算目标分解的依据及对利息的处理.......................................................134.1.4正确处理利润中心与分权的关系...............................................................134.2多级法人制与企业集团利润预算目标确定与分解............................................134.2.1母公司总部预算目标的确定.......................................................................144.2.2子公司或分部预算目标的分解...................................................................154.2.3预算目标分解时的其他应考虑事项...........................................................16辽宁科技大学毕业设计（论文）第IV页结论.....................................................................................................................................17致谢...................................................................................................................