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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/68581


    Title: 企業實施預算管理常見問題與因應探討-以S公司為例
    Authors: 林春珍;Lin,Chun-chen
    Contributors: 高階主管企管碩士班
    Keywords: 預算管理;全面預算管理;預算編制;budget management;comprehensive budget management;budgeting
    Date: 2015-07-22
    Issue Date: 2015-09-23 12:52:17 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 《禮記 中庸》有云“凡事豫則立,不豫則廢”,《孫子兵法 謀攻篇》有云“上兵伐謀,其次伐交,其次伐兵,其下攻城”,預算管理真正有效實施在於全員共同努力,同時,沒有好的企業機制也無法發揮出預算管理的效力。預算管理作為管理控制的一種方法,已成為公司戰略執行的有效工具,也是企業對有限資源合理配置的一種手段。通過預算的編制實施使用,使之成為指導企業業務流程的行為規範準則,並在實際績效中成為企業績效管理的依據。
    本研究藉由對個案公司預算管理制度實施的分析與研究,探討企業在預算管理制度實施時所遇見的困難與問題點。本研究發現預算管理制度在經營管理上的確可成為管理者實現戰略目標的工具之一,所得的結論如下:
    1. 日常運作上預算管理可成為企業實現長期發展公司戰略的基礎。企業在實施預算管理之前,應該認真地進行市場調研和企業資源的分析,用以明確企業自己的長期發展目標,並以此作為編制各期預算的基礎。
    2. 企業應視產品市場與產業環境的不同,採用以不同的預算管理模式。如能具備滾動預算及彈性預算編制與運用的能力,並且透過ERP進行預算系統的控管,將可使預算執行過程中能與結果和績效相連結。
    ;This case study investigates the implementation of budget management system. The difficulties and problems associated with budget management system are discussed. Budget management system in operation and management helps managers achieve strategic objectives of the company. This study suggests the following:

    1. The daily budget management provides the basic for long-term development strategy. In the implementation of budget management, enterprise should seriously conduct market research and analysis of enterprise resources, and clarify their long-term development objectives as a basis for the preparation of the budget each period.

    2. Enterprises should regard the product market and the industrial environment, adopt different budget management mode. As with rolling budget and flexible budget preparation and application, and through the ERP system budget controls, will enable the implementation of the budget process and result and performance linked.
    Appears in Collections:[高階主管企管(EMBA)碩士班] 博碩士論文

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