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The Research Of Enterprise Groups Budgeting Management

Posted on:2005-05-31Degree:MasterType:Thesis
Country:ChinaCandidate:Z C LiFull Text:PDF
GTID:2156360122470917Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since metaphase and anaphase in the 1990's, enterprise groups' M&A are frequent in the domestic and international economic lives. Lots of them are astounding incipiently, but not sound operation after 3 or 5 years. Just short-term refulgence. For example China monkey King group in YiChang City, china light-ride group in JiNan City, china ZhengBaiWen group in ZhengZhou City etc. Besides some factors such as the mistake of strategy decision , the inappropriate management etc, a widespread question is authority appeared: How are enterprise groups run and managed?The management of enterprise groups is complex that author believe the enterprise groups should be improved by the enforcement budgeting. The budgeting is the important composition of financial management and has been applied in occidental enterprises. The budgeting can converge various resources in the enterprise groups and cope with the uncertainty of market though internal order because it is a kind of systematical, strategic and humanistic management model. The budgeting can make enterprise groups form a sort of strong, ordered adhesion and embody the competent advantage of enterprise groups and foster the core competence of enterprise groups. The budgeting is not only conducive to improving the efficiency and effect of management in microcosm but also an important method to better the resources deposition under the circumstances of market.Combining with features of enterprise groups', this thesis starting with character of enterprise groups, systematic analyzes the status quo of Chinese enterprise groups' budgeting, compared with the advanced enterprise groups in the world, summarizes the shortcoming in our enterprise groups budgeting, such as lacking of explicit guide of strategy, management only being a form, be short of measure of check and encourage.Being directed against the phenomenon, the thesis constructs the model of enterprise groups budgeting, and particularly expound the administration framework of enterprise groups budgeting, the proceduce of drawing upenterprise groups budgeting, the objectives planning of enterprise groups budgeting and the control process of enterprise groups budgeting. The budgeting holds a very importance place in the financial management of enterprise groups. How do we make it being carried out in the enterprise groups successful? Though analyzing the successful practice of MeiLing enterprise group, YiQi enterprise group, ZhongYuanShiYou and so on, The thesis points out the specific visualize of implementing enterprise groups budgeting , such as dividing cost centers particular; carrying out humanistic management; choosing and purchasing material together; supervising fund together; supervising related service and conduct related business together. The thesis hope that carrying out the measures can promote, supervise, guarantee the budgeting carried out smoothly.
Keywords/Search Tags:Enterprise groups, Budgeting management, Humanistic management, Cost center
PDF Full Text Request
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