联系我们

论文查询结果	返回搜索

论文编号：	15278
作者编号：	2120223790
上传时间：	2025/3/11 14:34:27
中文题目：	ABC专用设备制造公司研发预算管理问题研究
英文题目：	Research on R&D Budget Management of ABC Special Equipment Manufacturing Company
指导老师：	程新生
中文关键字：	研发支出；预算管理；专用设备制造；中小企业
英文关键字：	R&D; Budget Management; Special Equipment Manufacturing; Small and Medium-sized Enterprises
中文摘要：	现阶段，研发活动对正处于高速发展行业中的中小企业而言至关重要。然而，大部分中小企业的研发活动管理水平较低。预算管理作为企业管理的重要手段之一，对研发活动的管理具有积极意义。具体来说，预算的计划、控制等功能可以有效地提高研发效率并实现相关资源的优化配置。 本文主要采用案例研究法，从ABC专用设备制造公司的研发预算管理现状出发，经梳理后总结其在研发预算管理过程中的不足之处，并提出与之适合的改进优化建议，同时为我国其他专用设备制造公司以及其他中小企业的研发预算管理提供参考。 在研发预算目标设置方面，ABC公司存在的不足主要是预算目标设置不全面，继而导致后续的研发预算管理流程存在缺陷。在综合分析ABC公司所处的外部环境和内部管理现状的基础上，本文为ABC公司提出了研发预算目标的完善建议，具体建议主要围绕预算控制目标及考核目标的完善展开。在研发预算编制方面，ABC公司的主要问题为年度研发预算限额设置及项目预算编制过程存在瑕疵且部分瑕疵可能导致研发预算松弛。在综合分析的基础上，本文为ABC公司的研发预算编制提出了具体的优化方案，使预算编制过程更加合理的同时也在一定程度上降低了预算松弛的影响。在研发预算执行及调整方面，ABC公司进行研发预算调整的部分动机存在不合理性，本文为ABC公司重新梳理了研发预算调整流程并为审批人员判断预算调整原因合理性提供了相应的参考标准，使预算调整过程可以更好地发挥作用。在研发预算分析与考核方面，ABC公司的预算分析过程不够详尽且其分析过程存在瑕疵，使得预算分析丧失了作用。此外，其研发预算考核过程亦不完善。本文在详细分析的基础上为ABC公司的预算分析与考核提出了具体的建议。 综上，本文在对ABC公司研发预算管理现状进行分析的基础上，总结了相关问题并为之提出了可行的优化建议，同时为我国其他专用设备制造公司以及其他中小企业的研发支出预算管理提供参考。
英文摘要：	At present, research and development activities are crucial for small and medium-sized enterprises in the fast-growing industry. However, for most small and medium-sized enterprises, the management of R&D expenditure is not efficient. Budget management, which is one of the important means of enterprise management, is of positive significance to the management of R&D activities. Specifically, its planning, control and other functions can effectively improve the efficiency of R&D and can contribute to realizing the optimal allocation of related resources. This paper mainly uses the case study method, starting from the current situation of the R&D expenditure budget management of ABC special equipment manufacturing company, summarizing the shortcomings in the process of R&D budget management, and puts forward the appropriate suggestions for improvement and optimization. After all of that, it is expected to provide reference for R&D budget management of other special equipment manufacturing companies and other small and medium-sized enterprises in our country. In terms of the setting of R&D expenditure budget objectives, the shortcomings of Company ABC, mainly lie in the incomplete setting of budget objectives, which will lead to defects in the subsequent management process. Based on comprehensive analysis of the external environment and internal management of Company ABC, this paper puts forward suggestions for the improvement of the R&D budget targets for Company ABC. The specific suggestions mainly focus on the incorporation of the budget control target and the improvement of assessment targets. In terms of R&D expenditure budgeting, the main problems of Company ABC, are flaws in the budgeting process and some flaws may lead to budget slack in some project. On the basis of comprehensive analysis, this paper puts forward a specific budget formulation optimization plan for the R&D budget of Company ABC, which makes the budgeting process more reasonable and reduces the impact of budget slack to a certain extent. In terms of the implementation and adjustment of R&D expenditure budget, part of the motivation for Company ABC, to adjust R&D budget is unreasonable. This paper redesigns the process of R&D budget adjustment for Company ABC, and provides corresponding suggestions for relevant reviewers to judge the rationality of the reasons for budget adjustment, so that the process of budget adjustment can play its role. In terms of budget analysis and assessment of R&D expenditure, company ABC's budget analysis process is not detailed enough and its analysis process itself has defects, which makes budget analysis make no sense. In addition, its R&D budget assessment process is not perfect. On the basis of detailed analysis, this paper puts forward specific suggestions for the budget analysis and assessment of ABC company. In summary, on the basis of the analysis of current R&D expenditure budget management of ABC company, this paper summarizes the relevant problems and puts forward feasible optimization suggestions, and further provides a reference case for the R&D expenditure budget management of special equipment manufacturing companies and other small and medium-sized enterprises in our country.
查看全文：	预览  下载(下载需要进行登录)