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Research On PG Electrician's Comprehensive Budget Management

Posted on:2021-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:X R ShiFull Text:PDF
GTID:2439330602479311Subject:Accounting
Abstract/Summary:PDF Full Text Request
As one of the most widely used management tools in modern enterprise management,comprehensive budget management plays an important role in improving the level of enterprise management and mining the limited resource efficiency.Through the implementation of comprehensive budget management,it can realize the systematic promotion of the preparation,implementation,control,assessment and incentive of funds among various departments of the enterprise,so as to achieve the purpose of improving the quality and efficiency of enterprise management.Since General Motors introduced comprehensive budget management into enterprise management decision-making in the 19 th century,the theoretical research and practical application of comprehensive budget management in various countries have never stopped.Up to now,the theory and practice of comprehensive budget management are relatively mature.Economic value added(EVA),as an important component of incentive assessment index system,is widely used in the field of enterprise incentive assessment.It can better realize the optimal allocation of enterprise resources,and provide important decision-making basis for the innovative strategic objectives of enterprises.Based on the comprehensive analysis of the existing research results at home and abroad,this paper understands the current situation of research in related fields at home and abroad,and briefly expounds the relevant theories of comprehensive budget management and principal-agent theory,so as to establish the basic theoretical framework of this paper.On this basis,taking PG electrician as the research object,this paper introduces the current situation of PG electrician's comprehensive budget management in detail At present,there are some problems in this system,such as budget management organization structure is not perfect,strategic goal setting,budget management control power is weak,and the incentive role of examination and evaluation link in budget management is not obvious.Based on the problems of PG electrician's comprehensive budget management,it plays an important role in further improving PG electrician's comprehensive budget management system.At last,this paper puts forward a series of effective and operable guarantee measures according to the problems and characteristics of PG electrician's comprehensive budget management.The research of this paper is conducive to PG electrician to better develop its own advantage resources,realize the optimal allocation of resources,help PG electrician to achieve the goal of maximizing enterprise value,and summarize the relevant experience and Inspiration of comprehensive budget management in the industry,which will play an effective role in promoting and experience reference for the development of companies or industries with similar problems in the future.
Keywords/Search Tags:Comprehensive budget management, Economic added value, Strategic development
PDF Full Text Request
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