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论文编号：	14485
作者编号：	2120213445
上传时间：	2024/3/7 19:33:17
中文题目：	T骨科医疗器械公司基于平衡计分卡的预算管理研究
英文题目：	Research on Budget Management based on Balanced Scorecard in T Orthopedic Medical Device Enterprise
指导老师：	陆宇建
中文关键字：	预算管理；平衡计分卡；骨科医疗器械公司
英文关键字：	Budget management; Balanced Scorecard; Orthopedic Medical Device Company
中文摘要：	近年来，随着我国人口老龄化日趋严重，骨关节疾病的发病率不断增加，促进了骨科医疗器械行业的快速发展，但是国内骨科医疗器械行业公司普遍呈现小而散且管理粗放的特点，而国家集中采购政策鼓励公司低价竞争，以量换价。新形势下，随着行业市场环境的逐步完善，市场集中度不断提高，会有一批管理不善的骨科医疗器械公司被淘汰出局，在这种情况下，提高预算管理水平，优化内部管理成为国内骨科医疗器械公司的迫切需要。 预算管理作为一种公司战略管理的工具，是优化公司资源配置、改善公司运营状况的重要手段。预算管理的实施实现了对各项经营活动事前、事中、事后全方位规划、跟踪、监控及评价，对于提高公司的经营管理水平、降低公司经营风险、实现公司战略目标十分重要。而平衡计分卡综合考虑了财务指标与非财务指标、短期指标与长期指标、结果指标与动因指标，包括财务、内部流程、顾客、学习与成长四个维度，能够将公司战略进行更全面地细化，平衡计分卡发展至今已经不仅仅是绩效评价的工具，而且成为了公司战略管理的有效方法。 本文主要采用案例研究方法，选取T骨科医疗器械公司为研究对象，对T骨科医疗器械公司预算情况进行介绍，梳理案例公司预算管理中存在的问题，如预算目标仅包含财务指标、与公司战略目标结合不紧密，预算编制过于重视短期收入与利润指标，预算执行过程中忽略公司长期利益以及预算考核指标不全面、激励作用不明显等。本文基于平衡计分卡提出改进方案，帮助公司建立基于平衡计分卡的预算管理模式，保障公司预算目标设计、预算编制、预算执行以及预算考核都在公司战略指导之下，使预算目标与公司战略结合更加紧密、预算执行受控、预算考核激励作用明显，从而使公司预算管理在资源配置中的作用更加有效。案例改进部分的重点是优化预算目标，并对预算编制方法、编制流程、预算过程控制以及考核方法进行完善。本文通过对骨科医疗器械行业的特定公司基于平衡计分卡的预算管理进行研究，希望对业内其他公司实施预算管理提供借鉴意义。
英文摘要：	In recent years, with the increasingly serious aging of the population in China, the incidence rate of bone and joint diseases continues to increase, which has promoted the rapid development of the orthopaedic medical device industry. However, the domestic orthopaedic medical device industry companies generally show the characteristics of small, scattered and extensive management, while the national centralized procurement policy encourages companies to compete at low prices and exchange prices with quantity. In the new situation, with the gradual improvement of the industry market environment and the continuous increase of market concentration, a group of poorly managed orthopedic medical device companies will be eliminated. In this situation, improving budget management level and optimizing internal management has become an urgent need for domestic orthopedic medical device companies. Budget management, as a tool for corporate strategic management, is an important means to optimize the allocation of company resources and improve the operational status of the company. The implementation of budget management has achieved comprehensive planning, tracking, monitoring, and evaluation of various business activities in advance, during, and after the event. It is crucial for improving the company's operational management level, reducing business risks, and achieving strategic goals. The balanced scorecard comprehensively considers financial and non-financial indicators, short-term and long-term indicators, outcome indicators and motivational indicators, including four dimensions of finance, internal processes, customers, and learning and growth. It can more comprehensively refine the company's strategy. The development of the balanced scorecard has not only become a tool for performance evaluation, but also an effective method for company strategic management. This dissertation mainly adopts a case study method, selecting T Orthopedic Medical Device Company as the research object, to introduce the budget situation of T Orthopedic Medical Device Company, and sort out the problems in the budget management of the case company. For example, the budget goals only include financial indicators, are not closely integrated with the company's strategic goals, the budget preparation places too much emphasis on short-term profit indicators, the long-term interests of the company are ignored in the budget execution process, and the budget assessment indicators are not comprehensive The incentive effect is not obvious, etc. The paper proposes improvement plans based on the Balanced Scorecard to help companies establish a budget management model based on the Balanced Scorecard, ensuring that the design, preparation, execution, and assessment of the company's budget goals are guided by the company's strategy. This makes the budget goals more closely aligned with the company's strategy, the budget execution is controlled, and the incentive effect of the budget assessment is obvious, thus making the role of the company's budget management in resource allocation more effective. The focus of the case improvement section is to optimize budget objectives and improve budget preparation methods, preparation processes, budget process control, and assessment methods. This dissertation conducts research on budget management based on the Balanced Scorecard for specific companies in the orthopedic medical device industry, hoping to provide reference significance for other companies in the industry to implement budget management.
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