导　　师： 李牧南

学科专业： 1201

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 全面预算管理自从上个世纪19年代末20年代初在美国通用电气、通用汽车和杜邦公司诞生之后，很快就成为了各大企业的标准作业程序。从最初的简单实现公司的目标计划、工作协调，战略发展到如今融入管理控制、员工激励、考核评价等诸多功能的一种深入体现企业经营战略的管理工具，其企业内部控制的核心作用越来越受到人们关注和肯定。而随着全面预算信息化管理系统的推出和成熟，全面预算管理也由高深难诲变得简单化、标准化，因此得到全面的推广。如今全面预算管理已成现代企业成熟和富有竞争力的标志。 本文以全面预算理论和信息化理论为基础，结合本人专业知识和工作经验，采用案例分析方法，对JW公司实施全面预算管理系统做了相关分析： 首先引用全面预算管理的相关理论，并描述其信息化发展的历程。以现代全面预算管理理论依据，结合国内全面预算管理信息化发展的情况，研究探讨JW公司全面预算信息化管理模式的应用。 其次介绍JW公司经营管理的现状，通过问卷调查分析管理中存在的不足，再根据国内全面预算管理信息化的经验，提出并分析了建设JW公司全面预算管理系统及其架构、功能设计方案。 最后，本文对JW公司全面预算管理系统实施效果和经验进行了分析和总结。 文章主要采用案例分析、问卷调查、SWOT、对比等方法，结合发电企业的实际情况，分析了JW公司经营管理和经营管理信息化存在的问题，并通过建设全面预算管理系统帮助公司改进和完善这些问题，提高全面预算管理效果。 Since it appeared in American General Electric Company, General Motors and DupontCompany in the late1919's and the early1920's, the comprehensive budget management hasquickly become the standard operating procedures for major companies. From the simplerealization of target plan, work coordination and strategic development to a kind ofmanagement tool deeply reflecting company operating strategy combined with managementcontrol, staff motivation and evaluation, the core effect of internal control has beenincreasingly concerned and recognized. Along with the introduction and mature ofcomprehensive budget informationalization management system, the comprehensive budgetmanagement has become simple and standard with comprehensive promotion. Nowadays, thecomprehensive budget management has become the mature and competitive sign for moderncompanies. Based on the comprehensive budget theory and informationalization theory, combinedwith own professional knowledge and work experience, this paper has made relevant analysison the implementation of comprehensive budget system in JW company with case analysismethod: Firstly it has cited the relevant theory of comprehensive budget management, anddescribed the development process of informationalization. Based on the moderncomprehensive budget management theory, and combined the situation of comprehensivebudget management informationalization development at home and abroad, this paper hasresearched and discussed the application of comprehensive budget informationalizationmanagement mode in JW company. Secondly it has introduced the situation of operating management in JW company, andanalyzed the existing shortcomings in the management with questionnaire survey. Based onthe domestic experience of comprehensive budget management informationalization, thispaper has proposed and analyzed the construction of comprehensive budget managementsystem in JW company, the structure and function design program. Lastly it has analyzed the implementation effect and experience of comprehensivebudget system in JW company. With the methods of case analysis, questionnaire investigation, SWOT and contrast, andcombined with the actual situation of power generation enterprise, this paper has analyzed theexisting problems in operating management and the informationalization in JW company.With the construction of comprehensive budget management system, this paper aims to help the company improve and perfect the problems, and improve the effect of comprehensivebudget management.

关 键 词： 全面预算管理 管理信息化 系统设计 发电公司 案例

分 类 号： [F275]

领　　域： [经济管理] [经济管理]