财务管理专业 企业全面预算管理存在的问题及对策研究分析——以永辉超市为例VIP专享VIP免费

摘要全面预算管理是一种先进的管理工具，为企业提供引入了全面预算管理，是企业长远发展的关键。全面预算管理是企业管理的重要工具，结合企业长短期发展方向编制全面预算，能明确公司各职能部门的工作目标。能分析预算执行的情况，控制和调整公司各部门之间的内部关系，协调公司各部门之间的经济活动。企业各个不同的部门和员工的绩效考核评价也与全面预算有着密切关联。以永辉超市为例，其所在部门不同程度存在着对全面预算管理认识不全面、全面预算组织机构不健全和全面预算考核机制不完善等问题。目前国内消费品零售总额增速下降，对于零售企业而言，重视全面预算管理对企业降低经营成本、提升管控水平的作用，可以极大提升企业竞争力。本文通过对永辉超市与其所在零售行业的现状、特点及全面预算管理中遇到的问题进行分析，阐述了全面预算管理中各个环节的重难点，并依据全面预算管理理论，结合永辉超市针对当前全面预算管理的现状，分析了全面预算管理中存在的问题，并提出相应的对策。关键词：全面预算管理；绩效考核；永辉超市ABSTRACTComprehensivebudgetmanagementisanadvancedmanagementtoolforenterprisestoprovidetheintroductionofcomprehensivebudgetmanagement,isthekeytothelong-termdevelopmentofenterprises.Comprehensivebudgetmanagementisanimportanttoolforenterprisemanagement.Combiningwiththelong-termandshort-termdevelopmentdirectionoftheenterprise,comprehensivebudgetcanclarifytheworkingobjectivesofallfunctionaldepartmentsofthecompany.Beabletoanalyzetheimplementationofbudget,controlandadjusttheinternalrelationsamongvariousdepartments,coordinatetheeconomicactivitiesamongdifferentdepartments.Theperformanceappraisalofdifferentdepartmentsandemployeesisalsocloselyrelatedtotheoverallbudget.TakingYonghuiSupermarketasanexample,itsdepartmenthasproblemsofincompleteunderstandingofcomprehensivebudgetmanagement,imperfectorganizationofcomprehensivebudgetandimperfectassessmentmechanismofcomprehensivebudgettovaryingdegrees.Atpresent,thegrowthrateofthetotalretailsalesofdomesticconsumergoodsisdeclining.Forretailenterprises,payingattentiontotheroleofcomprehensivebudgetmanagementinreducingoperatingcostsandimprovingmanagementandcontrollevelcangreatlyimprovethecompetitivenessofenterprises.Byanalyzingthestatusquo,characteristicsandproblemsencounteredinthecomprehensivebudgetmanagementofYonghuisupermarketanditsretailindustry,thispaperexpoundsthekeyanddifficultpointsineachlinkofthecomprehensivebudgetmanagement,andanalyzestheexistingproblemsinthecomprehensivebudgetmanagementaccordingtothetheoryofcomprehensivebudgetmanagementandthecurrentsituationofthecomprehensivebudgetmanagementofYonghuisupermarket,andputsforwardthecorrespondingcountermeasures.KeyWords:ComprehensiveBudgetManagement;PerformanceAppraisal;YonghuiSupermarket目录第1章前言..................................................................................................................................1第2章全面预算管理的相关理论概述......................................................................................12.1全面预算管理的基本概念..............................................................................................12.2全面预算管理的模式......................................................................................................22.3全面预算管理的编制方法与流程..................................................................................2第3章永辉超市全面预算管理现状..........................................................................................33.1永辉超市简介.............