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Research On The Problems And Improvement Of BW Hotel’s Comprehensive Budget

Posted on:2016-08-27Degree:MasterType:Thesis
Country:ChinaCandidate:L LiFull Text:PDF
GTID:2309330464456708Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the most important part of a comprehensive budget management of the overall budget, to study how to strengthen the preparation of the overall budget, to establish a more perfect system of comprehensive budget management has a very important significance. Preparation of the overall budget, help the company on the interaction and communication between different levels, between different departments, and enhance mutual understanding between departments and employees to deepen the understanding of the company’s strategy.In this paper, along the "theoretical study found the problem cause analysis to propose a solution," the basic idea of a study. Through comparative analysis, theory and practice of combining research methods, and with the theory of comprehensive budgeting budgeting issues comprehensively analyzed BW hotel.The full text is divided into five parts, each part contents as follows:The first part is an introduction. This paper describes the background, purpose and significance, the overall budget management as well as domestic and international literature review paper mainly research content and methods.The second part is an overview of a comprehensive theory of budgeting. From the basic theory of comprehensive budgeting, introduces the basic problem comprehensive budgeting, preparation methods and preparation processes, such as comparing, and lay a good theoretical basis for this research.The third part is the status quo and problems of comprehensive budgeting analysis BW hotel. Hotels in BW as the research object, through BW hotel fact sheets, noting the status quo BW run hotel comprehensive budgeting, found that overall budget problems on the basis of the problem is mainly reflected in the budget, motivations, methods, and goals.The fourth part is a comprehensive budgeting BW hotel reason analysis problems. Combined with budgeting problems in depth analysis of the causes of the problem, to enhance the overall budget BW hotel management and lay a solid foundation.The fifth part is BW hotel comprehensive budgeting improvement measures put forward suggestions to improve specific methods and comprehensive budgeting BW hotel based on the analysis of the problems and causes.The sixth part is the conclusion. The full text mainly summarize and clarify the research article in the actual work role and significance.Based on BW’s depth research and analysis, and put forward some suggestions to improve the program. In accordance with the results of this study, companies can greatly improve the overall budget management system, more standard hotel’s operational status. I hope that through this research, it is possible to build and improve the overall budget hotel business management system plays a certain role and reference guide.
Keywords/Search Tags:Comprehensive budget, Budgeting, Budget slack, The zero-base budget
PDF Full Text Request
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