企業實行預算管理常見問題與因應探討－以Ａ公司為例

NCUIR > School of Management at National Central University > Executive MBA > Electronic Thesis & Dissertation > Item 987654321/49020

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/49020

Title:	企業實行預算管理常見問題與因應探討－以Ａ公司為例
Authors:	林大鈞;Tzong-li Lin
Contributors:	管理學院高階主管企管碩士班
Keywords:	預算編列;全面預算管理;budget management;comprehensive budget management;budgeting
Date:	2011-06-08
Issue Date:	2012-01-05 15:13:22 (UTC+8)
Abstract:	預算管理是少數能把組織的所有關鍵問題融合於一個體系之中的管理控制方法之一，亦是企業內部兼具控制、激勵、評價等功能為一體的一種綜合貫徹企業經營戰略的管理機制，為企業內部控制的關鍵要素。在資源分配基礎上，主要用於衡量和監控企業和各部門的經營績效，以確保最終實現公司戰略目標。本研究乃藉由對個案公司預算管理制度推行的分析與研究，探討企業在預算管理制度施行上所遇見的困難與問題。本研究發現預算管理制度在經營管理上確實可成為管理者實現戰略目標的工具之一，所得結論如下： 1. 日常預算管理可成為企業實現長期發展戰略的基礎。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，明確自己的長期發展目標，以此為基礎編制各期的預算。 2. 視產品市場與其產業環境的不同，施以不同的預算管理模式，並且具備彈性編制與運用的能力，使預算過程能與結果和績效做結合。 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 basis 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. Budget management is subject to the difference of product market and external environment, the flexibility in the preparation process and use of capacity will assure the success of the enterprise.
Appears in Collections:	[Executive MBA] Electronic Thesis & Dissertation

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