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论文编号：	184
作者编号：	052265
上传时间：	2007/12/28 21:51:05
中文题目：	制造业基于战略导向的预算管理体
英文题目：	Research on Budget Management
指导老师：	程新生
中文关键字：	制造业　战略导向　预算管理体系
英文关键字：	Manufacturing Strategy orient
中文摘要：	长期以来预算管理一直是现代企业管理的核心部分，是现代企业构建财务控制系统的主线。在全球经济一体化的进程中，制造企业要在竞争中取胜，就必须更好地适应环境的变化，并迅速、准确地对千变万化的市场做出快速反应，形成先进制造战略和核心竞争优势来更好地满足多样化、个性化的客户需求。建立现代制造模式是制造企业求发展的必由之路。与此相应，制造企业中的预算管理需要不断地改进才能适应新的竞争战略、才能促进企业核心竞争力的形成。由于制造企业的行业特征以及特殊的竞争重点使得其预算控制系统面临着一些特殊的矛盾，通过消除传统预算管理系统中的弊端、增强预算管理系统在新环境中对现代制造企业战略的执行能力和财务控制能力，将有助于现代制造企业竞争优势的形成。 本论文首先对制造业预算管理体系研究的背景、意义、研究现状及研究方法进行了论述，并提出本文的创新点在于将战略导向引入预算管理体系。针对现行企业预算管理存在预算不能与企业战略有效衔接的问题，提出了基于战略导向的企业预算管理体系的框架。其次解释了制造业预算管理的基础理论、战略的概念及其与预算管理体系的内在联系。然后阐述了制造业的特点及对预算管理体系构建的影响，指出了制造业的如下特征：以成本控制为重心；注重作业层面的控制；重视对成本、质量与创新的协调。预算管理体系的建立是一个系统工程，制造企业若想建立适合自己的预算管理体系，使它行之有效，必须在明确企业整体战略的前提下根据制造业的以上特征，从预算目标的确定及分解、预算管理组织体系的构建、预算管理内容、方法和调控体系的构建、业绩考评体系等方面结合公司战略，将预算管理体系设计的理念等落到实处以保证公司战略的实现。最后是对某制造业预算管理体系案例介绍，根据前面研究的成果进行分析，并提出改进意见。
英文摘要：	Budget management has been the core of modern enterprise management for long time, it’s the key part for modern enterprises to build financial control system. In the process of economy globalization, manufacturing companies must adapt well the environment and have quick response to protean marketing, then have advanced strategy and key competition advantage for various and individualized marketing request, this makes successful companies in the competition. Building modern manufacturing method is necessary for manufacturing companies’ development. Therewith, budget management must be improved continuously to help the building of new competition strategy and key competition advantage. Budget control system in manufacturing company has special characters for vocation traits and competition points. It benefits competition advantage of modern enterprises by eliminating abuse of traditional budget management and strengthening strategy’s implementation and financial control in new environment. Firstly this thesis describes the background, meaning, current research status and research methods of manufacturing budget management system, innovation point is budget management system with strategy orientation, states budget management sytem structure based on strategy as sometimes budget management isn’t consistent with strategy in some enterprises. Secondly, explains basic theory of manufacturing budget management, definition of strategy and its relationship with budget management system.Then describes the character of manufacturing companies and its impact to budget management system building, characters are: center of gravity is cost control, control of detail tasks, make a point of cooperation among cost, quality and innovation. Building of budget management system is a systemic job. For efficiency, manufacturing must integrate enterprise strategy into budget goals decision and distribution, budget management organization building, budget contents, methods and adjustment system building , assessment system building based on clear whole strategy and above characters. Sense on budget management system design should be practical to assure the realization of enterprise strategy. Finally, introduces budget management system of one manufacturing company, does the assessment and raises suggestion for improvement.
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