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论文编号：	11252
作者编号：	2120172943
上传时间：	2019/12/10 10:36:23
中文题目：	D汽车转向泵公司预算管理优化研究
英文题目：	Research on Budget Management of D Automobile Steering Pump Company
指导老师：	刘志远
中文关键字：	汽车转向泵公司；预算管理；全面预算；激励理论
英文关键字：	Automobile steering pump company; Budge management; Comprehensive budget; Incentive theory
中文摘要：	预算管理作为管理会计的重要工作内容之一，在企业经营管理中发挥着导向性和预见性作用，切实有效的预算管理体系是企业进行经营管理的重要基础。科学合理地编制制造型企业的预算目标、设计行之有效的预算执行程序与预算考核机制，对于迫切需要将有限资源进行最优分配的制造类企业来说，具有重要意义。 全面预算管理作为预算管理的重要方法之一，近些年来格外受到经营管理者的关注。全面预算管理不仅能够将企业预算管理与长期经营发展战略联系起来，还可以有效地将战略转化为行动。全面预算管理使各部门更清楚地认识自己在预算管理中的责任，使经营管理者可以综合考虑预算执行情况，有利于企业实现长期战略与短期目标的结合。 本文对国内外预算管理相关文献进行回顾，对相关理论进行梳理，根据全面预算管理的内容和特点，将其应用到D汽车转向泵公司经营管理当中。针对案例公司的特点，优化全面预算管理体系，对D汽车转向泵公司的有限资源进行合理分配。在设计优化预算体系之前，首先对公司如今的经营管理现状和现行的预算体系进行介绍分析，发现其存在的问题。在设计D汽车转向泵公司预算管理优化体系时，将预算管理与长期战略相结合，从预算目标的设计入手进行预算编制，达到有限资源分配的目的，并通过切实有效的预算执行程序和预算考评措施构成科学合理的预算管理体系，同时对案例公司2018年的预算管理现状进行评价，并提出相应优化方案。 本文希望通过对案例汽车转向泵公司的全面预算管理研究，为制造行业内其他企业在改进预算管理体系工作时有一定的参考与借鉴意义。 关键词：汽车转向泵公司；预算管理；全面预算；激励理论
英文摘要：	As one of the important work contents of management accounting, budget management plays a guiding and predictive role in business management. An effective budget management system is an important basis for enterprises to conduct performance evaluation. Scientifically and rationally compiling the budget objectives of manufacturing enterprises, designing effective budget execution procedures and budget assessment mechanisms is of great significance for manufacturing enterprises that urgently need to optimally allocate limited resources. As one of the important methods of budget management, comprehensive budget management has attracted the attention of business managers in recent years. Total budget management can not only link enterprise budget management with long-term business development strategies, but also effectively translate strategies into actions. Comprehensive budget management enables all departments to more clearly understand their responsibilities in budget management, so that managers can comprehensively consider budget implementation, which is conducive to the combination of long-term strategy and short-term goals. This paper reviews the relevant literature on budget management at home and abroad, sorts out related theories, and applies it to the operation and management of D-car steering pump company according to the content and characteristics of comprehensive budget management. According to the characteristics of the case company, optimize the overall budget management system and rationally allocate the limited resources of D Auto Steering Pump Company. Before designing and optimizing the budget system, we first introduce the current management status of the company and the current budget system, and find out the problems. When designing the D-car steering pump company budget management optimization system, combine budget management with long-term strategy, start budget planning from budget design, achieve limited resource allocation, and pass effective budget execution procedures and budget evaluation. The measures constitute a scientific and rational budget management system, and at the same time evaluate the current situation of the case management company's budget management in 2018, and propose corresponding optimization plans. This paper hopes that through the comprehensive budget management research of the case car steering pump company, it has certain reference and reference for other enterprises in the manufacturing industry to improve the budget management system. Keywords: Automobile steering pump company; Budge management; Comprehensive budget; Incentive theory
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