联系我们

论文查询结果	返回搜索

论文编号：	14192
作者编号：	2320213886
上传时间：	2023/12/7 22:06:57
中文题目：	基于战略导向的J汽车企业全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of J Automobile Enterprises Based on Strategic Orientation
指导老师：	李莉
中文关键字：	全面预算管理；战略导向性；汽车企业
英文关键字：	Comprehensive budget management; Strategic orientation; Automobile enterprise
中文摘要：	全面预算管理是现代企业实现高效管理的有效手段，它不仅有助于企业将战略目标、发展定位、财务预算管理有机结合，在优化企业资金利用率的基础上实现经济效益最大化，同时也是风险控制的重要手段，是企业实现战略目标的辅助手段。当前，我国经济增速放缓，商用车市场趋于饱和，商用车行业周期性下行。面对竞争白热化的市场环境，商用车企业需要充分发挥全面预算管理的优势，进一步提高资源配置效率，提高财务风险防控能力，实现预期战略目标，提升自身经营发展能力。 本文通过对国内外全面预算管理的研究，结合以战略为导向的预算管理的概念内容特征和必要性等相关阐述，对如何制定和实施企业的全面预算管理进行了研究和探讨。本文以全面预算管理的基础理论知识和实践为出发点，以现阶段J汽车企业全面预算管理的现状为案例开展研究。J企业2005年在集团公司的指导下开始实行全面预算管理，虽然经过十几年的实践探索，但在全面预算管理过程中仍存在着一些问题。本文通过深入了解J汽车企业的预算管理现状，发现J企业在预算实施过程中存在现行预算管理无法有效落实企业的战略要求、预算编制数值与实际值偏差较大、预算执行过程控制力不足、预算分析与调整不到位等问题。经过深层次原因分析，提出了从企业战略目标出发进行预算管理的优化思路，建议企业要构建以战略为导向的预算编制框架，建立以战略为导向的预算目标分解、执行控制、分析调整的预算管理方式。并建议企业加强预算保障措施的实施，充分发挥党组织的领导作用，完善预算管理制度，构建起自上而下的战略预算全员参与保障体系，加快数字化转型赋能企业全面预算管理，通过以上保障措施更好地发挥企业全面预算管理效能。 本文旨在帮助J汽车企业充分发挥全面预算管理的作用及优势，改善企业现存预算管理不足，促进企业合理分配资源，降低公司费用成本，提升公司生产经营效率，进一步落实企业战略，实现长期战略目标。同时为商用车制造企业的全面预算管理提供一定的经验借鉴与参考。
英文摘要：	Comprehensive budget management is an effective means for modern enterprises to achieve efficient management. It not only helps enterprises to organically combine strategic objectives, development positioning and financial budget management, but also helps enterprises to maximize economic benefits on the basis of optimizing the utilization rate of enterprise funds. At present, China's economic growth is slowing down, the commercial vehicle market tends to be saturated, and the commercial vehicle industry is on a cyclical downward trend. In the face of fierce competition in the market environment, commercial vehicle enterprises need to give full play to the advantages of comprehensive budget management, further improve the efficiency of resource allocation, improve the ability of financial risk prevention and control, achieve the expected strategic goals, and enhance their own business development capabilities. Through the study of comprehensive budget management at home and abroad, combined with the concept of strategy-oriented budget management characteristics and necessity, this paper studies and discusses how to formulate and implement comprehensive budget management of enterprises. This paper takes the basic theoretical knowledge and practice of total budget management as the starting point, and takes the current situation of total budget management of J Automobile enterprise as a case study. In 2005, J enterprise began to implement comprehensive budget management under the guidance of the group company. Although after more than ten years of practice and exploration, there are still some problems in the process of comprehensive budget management. Through in-depth understanding of the budget management status quo of J Automobile Company, this paper finds that there are some problems in the budget implementation process of J Automobile company, such as the inability of the current budget management to effectively implement the strategic requirements of the enterprise, the large deviation between the budget preparation value and the actual value, the lack of control over the budget implementation process, and the inadequacy of budget analysis and adjustment. After in-depth analysis of the reasons, this paper puts forward the optimization idea of budget management from the strategic objectives of enterprises, and suggests that enterprises should build a strategy-oriented budget formulation framework and establish a strategy-oriented budget management mode of budget objective decomposition, implementation control, analysis and adjustment. It is also suggested that enterprises strengthen the implementation of budget safeguard measures, give full play to the leading role of party organizations, improve the budget management system, build a top-down strategic budget full participation guarantee system, accelerate digital transformation to empower enterprises with comprehensive budget management, and better exert the efficiency of enterprise comprehensive budget management through the above safeguard measures. The purpose of this paper is to help J Automobile company give full play to the role and advantages of comprehensive budget management, improve the lack of existing budget management of the enterprise, promote the rational allocation of resources, reduce the cost of the company, improve the production and operation efficiency of the company, effectively implement the enterprise strategy, and achieve long-term strategic goals. At the same time, it provides some experience and reference for the comprehensive budget management of commercial vehicle manufacturing enterprises.
查看全文：	预览  下载(下载需要进行登录)