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论文编号：	11416
作者编号：	2320170497
上传时间：	2019/12/15 3:23:27
中文题目：	A汽车零部件公司研发活动预算管理研究
英文题目：	Research of R&D Activities Budget Management for Automotive Components Company A
指导老师：	边泓
中文关键字：	汽车产业，研发预算管理，全面预算，滚动预算，预算绩效
英文关键字：	Automotive Industry, R&D Budget Management, Total Budget Management, Rolling Budgeting, Performance-Based Budgeting
中文摘要：	在很多行业中，研发活动都是推动产业发展和升级的主要驱动力。而汽车工业自创建以来，基因中就烙下了研发的印记，其每一次创新和变革背后无不是被技术创新所推动。在研发活动中，人们更多关注于其中的技术因素和难题，而研发活动中的预算管理往往容易被忽视。 在当今商业领域，预算管理作为企业管理的必不可少的工具，已经在企业运营中得到非常广泛的应用，预算管理也是管理学中的一项重要内容。至今，关于预算管理方面的理论层出不穷，其中全面预算管理、责任中心理论、作业成本基础预算法等都在企业实践中得到了广泛应用。 本文以汽车零部件研发和制造企业A公司为案例，分析其在预算编制、执行和绩效考核整个预算管理流程中所存在的问题。运用全面预算管理、滚动预算、作业基础预算以及责任中心等管理学理论，着重解决研发活动的不确定性和预算管理的计划性之间的矛盾。研究了用传统经济数据进行研发预算管理的弊端，创新地提出了对不同性质的研发活动应用不同预算管理方法的观点，并突出强调了研发预算管理支持企业整体战略的重要性。最终应用相关管理学原理尝试为A公司的研发预算管理问题提供相应的解决方案。 作者希望能够通过此研究，为汽车零部件企业的研发活动管理，在全球化的大背景下和中国汽车市场进入调整期、整个产业亟待转型升级的竞争大环境中，向着更科学、更高效的方向发展，提供一定的参考与借鉴。
英文摘要：	In many industries, R&D is the main driver for industry development and upgrading. Since the establishment of the automobile industry, the genes have been branded with the imprint of R&D. Every innovation and change is driven by technology. In R&D activities, people pay more attention to the technical factors and problems, but budget management in R&D activities is often overlooked. In today's business world, budget management as an indispensable tool has been widely used in business operations, and budget management is also an important part of management theory. So far, theories on budget management have emerged in an endless stream. Among them, Total Budget Management, Responsibility Center theory, and Activities-Based Budgeting have been widely used in enterprise practice. This paper takes the automotive parts R&D and manufacturing company A as a case to analyze the problems in budget management process of budget preparation, execution and performance appraisal. Apply management theory such as Total Budget Management, Rolling Budgeting, Activities-Based Budgeting, and Responsibility Center to focus on the contradiction between the uncertainty of R&D activities and the planning of budget management. The paper studies the defect of using traditional economic data for R&D budget management, and innovatively puts forward the perspective of applying different budget management methods for different kinds of R&D activities, and highlights the importance of R&D budget management to support the overall strategy of the enterprise. Finally applies related management, attempts to provide solutions for A company's R&D budget management issues. The author hopes that through this research, provide reference and benchmark to help the management of R&D activities of auto parts enterprises developed forward to more scientific and efficient, in the context of globalization and the competitive environment in which the Chinese auto market enters the adjustment period and the entire industry needs to be transformed and upgraded.
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