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论文编号：	14488
作者编号：	2320213860
上传时间：	2024/3/7 22:45:28
中文题目：	CA医疗器械公司预算管理优化研究
英文题目：	Research on Budget Management Optimization of CA Medical Device Company
指导老师：	陆宇建
中文关键字：	医疗器械企业；预算管理；成本控制
英文关键字：	Medical devices enterprise; Budget management; Cost control
中文摘要：	预算管理广泛应用于不同行业，企业根据所处行业的特点和企业自身规模的大小，会选择不同的预算管理模式。论文选取的案例行业为医疗器械行业，是目前世界范围内一个快速发展、贸易往来活跃、整体充满活力的产业，其在我国也处于朝阳地位。而对于大型医疗设备产品的本身，由于其技术专业化程度较高且我国的生产技术又相对受限，因而专业化大型医疗设备多以进口方式引入国内，致使医疗器械行业的医疗设备会出现进口采购成本高、相关费用高的现状。 本文的研究对象为CA医疗器械公司，是一家以进口医疗器械、提供售后服务并逐步开始国产化生产设备的企业。在医疗器械行业激烈竞争的环境下，企业除了应保持自身产品的核心竞争力以外，还应对自身已有的预算管理体系进行优化，在开源节流的基础上，加强对成本费用的控制，以服务于企业经营目标的需要。首先，介绍预算管理理论，包括委托代理理论、控制理论和战略管理理论，其次，介绍我国目前医疗器械行业的现状和我国当下医疗器械行业的集采政策的相关影响，引出案例企业CA医疗器械公司的大致情况，剖析公司的预算管理组织架构和经营模式。再次，分析CA医疗器械公司的成本、费用构成，并从成本费用预算编制、控制、分析和考评角度介绍CA医疗器械公司预算编制的现状。进而引出该公司预算管理面临的问题，列举出预算相关的组织架构职能分工、预算数据编制、预算实施进度的跟踪监控和预算结果的评价这四个方面展开论述，分析每项问题产生的原因。最后，从优化CA医疗器械公司的预算管理组织机构、完善成本预算的编制、强化成本费用预算的监控力度和健全成本费用预算考评机制等四个方面，对提升CA医疗器械公司的预算管理体系，提升企业管理水平，有一定参考意义。
英文摘要：	Budget management is widely used in a variety of industries, for the size and nature of different industries, each industry will choose different budget management methods. Among them, the medical equipment industry is currently a fast-growing worldwide, active trade exchanges, one of the overall vibrant industry, the industry in China is also in the sunrise industry in the member. For foreign enterprises importing large medical equipment, due to the high degree of technological specialization of the product, China's production technology and relatively limited, and thus the medical equipment is mostly imported from abroad in the form of large-scale medical equipment industry, resulting in the products will appear in the procurement of imported products with high costs, the status quo of the relevant costs. The research object of this dissertation is CA Medical Devices LLC, a case enterprise that imports medical devices, provides technical services and gradually begins to localize production equipment. Under the fiercely competitive environment of the medical device industry, the company should not only maintain the core competitiveness of its own products, meanwhile optimize its existing budget management system to improve the control of costs and expenses on the basis of open-source and cost-saving. Firstly, introduce the budget management theory, including strategic management theory, principal-agent theory and control theory and, secondly, introduce the status quo of China's current medical device industry and the related impact of the current collection and procurement policy of China's medical device industry, introduce the general situation of the case study enterprise CA Medical Devices LLC, and analyze the company's budget management organization structure and business model. Analyze the cost and expense composition of CA Medical Devices LLC, introduce the current situation of CA Medical Devices LLC's budgeting from the direction of cost and expense budgeting, controlling, analyzing and evaluating. It then leads to the problems under the budget management of CA Medical Devices LLC, and lists the four aspects of budget-related organizational structure and functional division of labor, budget data compilation, tracking and monitoring the progress of budget implementation, and evaluation of budget results, and analyzes the reasons for the emergence of each problem. From the optimization of CA Medical Devices LLC's budget management organization, develop the preparation of cost budget, improve the monitoring of cost budget and improve the cost budget evaluation mechanism and other four aspects, to improve the CA Medical Devices LLC's budget management system, to give a certain degree of help.
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