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论文编号：	14260
作者编号：	2320213935
上传时间：	2023/12/10 21:48:31
中文题目：	L信息技术公司市场业务单元预算管理研究
英文题目：	Research on Budget Management of L Information Technology Enterprise market business unit
指导老师：	周宝源副教授
中文关键字：	预算管理；市场业务单元；服务器行业
英文关键字：	Budget management; Market business unit; Server industry enterprises
中文摘要：	随着全球数字化进程的推进，云计算、人工智能、AI大模型等新兴数字科技产业蓬勃发展，算力成为数字化时代的关键生产要素，数据中心建设热度增加，与之相关的服务器市场需求不断增长。同时，由于服务器行业上下游企业议价能力强，特别是受上游芯片行业的控制，服务器厂商整体毛利率较低，服务器行业内企业机遇与挑战并存。L信息技术公司作为服务器行业的龙头企业近年来公司业务规模不断扩大、子公司数量逐步增加，这也对公司的经营管理等方面提出了更高要求，预算管理作为公司经营管理的重要一部分对公司经营发展具有十分重要得影响。L公司作为一个生产销售型公司，销售预算是公司预算编制的起点，销售预算的准确性极大地影响了整个公司预算的编制和资源分配，L信息技术公司矩阵制的结构下销售预算主要由L公司的市场业务单元独立编制，故本文将L信息技术公司的市场业务单元预算管理作为案例分析对象。 本文结合预算管理等相关理论，分析了案例公司矩阵制下市场业务单元预算管理的全过程。通过对案例的分析，L公司市场业务单元预算管理中存在着诸如预算编制忽略自下而上程序，预算指标设置不合理，预算分析不深入等问题，针对市场业务单元预算管理存在的这些问题提出优化建议。本文旨在使L公司市场业务单元预算管理水平得到提升，将市场业务单元的预算管理真正应用到改善L公司的整体经营状况上，有效促进预算管理对L公司及其市场业务单元实现经营目标的指导和协调作用，从而推进L信息技术公司稳步、健康发展，并将结论推广至其他类似企业。
英文摘要：	With the advancement of global digitization, emerging digital technology industries such as cloud computing, artificial intelligence, and AI models have flourished, making computing power a key production factor in the digital age. As a result, the demand for data center construction and related server market has been increasing. However, the server industry faces challenges due to strong bargaining power of upstream and downstream companies, especially under the control of the chip industry, leading to lower overall gross profit margins for server manufacturers. In this industry, L Information Technology Company, as a leading enterprise, has expanded its business scale and gradually increased the number of subsidiaries in recent years. This has raised higher requirements for the company's operational management, including budget management, which significantly impacts the company's operational development. As a production and sales company, sales budgeting is the starting point for budget preparation in L Company. The accuracy of the sales budget greatly affects the overall budgeting and resource allocation of the company. Under the matrix structure of L Information Technology Company, the sales budget is mainly prepared independently by the company's marketing business unit. Therefore, this article takes the budget management of L Information Technology Company's marketing business unit as a case study. Combining budget management and other related theories, this article analyzes the entire process of budget management for the marketing business unit under the matrix structure of the case company. Through the analysis of the case, issues such as neglecting the bottom-up process in budget preparation, setting unreasonable budget targets, and lack of in-depth budget analysis in the budget management of L Company's marketing business unit are identified. Optimization suggestions are proposed to address these issues. The aim of this article is to improve the budget management level of L Company's marketing business unit, apply it to improve the overall business performance of L Company, and effectively guide and coordinate budget management to achieve operational goals for L Company and its marketing business unit. This will promote the steady and healthy development of L Information Technology Company and extend the findings to other similar enterprises.
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