價值鏈視角下xxxxxx飼料企業(yè)財務預算管理體系的研究

財務預算畢業(yè)論文 字數(shù)20570個字

財務預算在企業(yè)管理中有著極為重要的作用。現(xiàn)如今，國內外的許多企業(yè)都在不同程度上運用了財務預算管理體系，并取得了很大的成效。我國加入世貿組織后，伴隨著市場經濟的發(fā)展，財務預算在我國也得到了廣泛的應用，但是它在理論和實務上都存在一定的局限性，對企業(yè)管理也存在著或多或少的消極作用，有時甚至會危及企業(yè)的正常生產經營活動。
隨著我國農林牧產業(yè)的發(fā)展，飼料行業(yè)也得到了更多的青睞。哈爾濱xxxxxx飼料企業(yè)在激烈的市場競爭環(huán)境下，降低費用成本就成為了企業(yè)增強競爭力的重要手段和方法。因此，xxxxxx企業(yè)把低費用成本作為企業(yè)重要的戰(zhàn)略目標。為了實施和完成這一目標，xxxxxx企業(yè)也開始實行財務預算管理，財務預算管理在xxxxxx企業(yè)取得了很大的成效，但與此同時也存在著很多的不足，本文以價值鏈理論為基礎，建立新的財務預算管理體系，來補充和完善企業(yè)過去的管理模式存在的不足和缺陷。
本文以價值鏈理論為基礎，采用規(guī)范研究的方法展開討論。運用分析比較，查閱文獻并進行歸納分析，調查研究的方法，通過對哈爾濱xxxxxx飼料企業(yè)的調查了解和分析，將價值鏈視角下的財務預算理論與xxxxxx企業(yè)的具體狀況相結合，全面說明公司在價值鏈理論的指導下所呈現(xiàn)出的財務預算管理體系的具體內容。構建并實施價值鏈視角下的財務預算管理體系。

【關鍵詞】 xxxxxx飼料企業(yè) 價值鏈 財務預算


Abstract
Fancial budget management in the enterprise has a very important role. Today, many enterprises at home and abroad are used in varying degrees of financial budget management system, and achieved great results. China's accession to the WTO, along with the development of market economy, the financial budget in China has also been widely used, but it in theory and in practice there are certain limitations, there are also business management more or less negative role, and sometimes even endanger the company's normal production and operation.
As China's animal husbandry industry, the feed industry has also been more popular. Harbin British Reese feed enterprises in the fierce market competition, reduce overhead costs to become more competitive enterprises an important means and methods. Therefore, the low-cost British companies the cost of Horace as a key strategic business objectives. In order to implement and accomplish this goal, the British company also started Rees financial budget management, financial budget management companies in the United Kingdom Morris achieve great results, but at the same time there are many deficiencies, the paper value chain theory based on the establishment of new financial budget management system, open to supplement and improve enterprise management over the past shortcomings and defects.
In this paper, the value chain theory, use of standard research methods discussion. The use of analysis and comparison, to summarize literature review and analysis, survey research methods, through the British Reese feed enterprises in Harbin understanding and analysis of the survey, the Value Chain Theory and the British financial budget of the specific situation of the enterprise Reese combined full description of the company in the value chain under the guidance of the theory presented in the financial budget management system, the specific content. Construction and implementation of value chain management system under the financial budget.

Keywords British Reese feed companies value chain financial budget
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