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论文编号：	2232
作者编号：	2120082303
上传时间：	2010/5/28 8:44:10
中文题目：	全面预算管理在中乒集团的应用研究
英文题目：	Research in Zhongping Group on overall budget management
指导老师：	刘志远
中文关键字：	预算管理 全面预算管理 预算考评 中乒集团
英文关键字：	budget management; overall budget management; budget appraisal; Zhongping group
中文摘要：	随着社会经济的不断发展，汽车已经成为人们日常工作和生活中不可缺少的交通工具。2010年由于汽车销售附加税等政策的变更和汽车销售服务代理商的逐渐增多，导致市场竞争日益加剧，并且汽车销售服务业属于新兴行业，行业内可借鉴的经验较少，因此中乒集团在运营中为了提高市场竞争能力和抵御市场风险，并消除运营中存在的缺陷和不足，需要一套科学的管理方法、手段、技术，在学习先进经验的基础上，结合实践不断创新发展、丰富和完善，逐步建立起与市场竞争相适应的以经济效益为中心的经营运作管理机制，按照标准化，程序化、科学化的要求规范企业行为，为达到此目标，实行全面预算管理是企业有序持续健康发展的一个重要方法。 在我国，全面预算管理的科学性、重要性已逐步被大多数企业所认识，推行预算管理的企业也越来越多。由于对预算管理的理论认识还不够，实践时间短、经验少，企业在实行预算管理的过程中，必然遇到一些问题和存在一定的不足需要解决和弥补。 在汽车销售代理行业中，企业能否提供优质低价的服务是竞争取胜的关键之一。面对来自客户和竞争对手的双重压力，科学的精细化的管理在汽车销售代理行业显露出其重要作用。目前全面预算管理在中大型汽车销售代理企业中已普遍应用，但是由于存在着诸多不完善之处，甚至在某些方面制约了企业的发展，因此，重新认识全面预算理论，引入先进的预算管理工具和管理方法，有助于增强全面预算管理对企业战略的支撑力度，使预算融入企业运营的每个细节中。 本人在查阅大量预算管理理论和相关文献资料的基础上，对预算管理的理论进行了回顾，通过对中乒集团预算管理现状的介绍和存在的问题进行原因分析，并通过在预算编制体系、执行过程方面和预算考评过程的优化，更加完善了中乒集团的全面预算管理体系，力图使得企业更好的开展全面预算管理。
英文摘要：	With the development of social economy, cars have become indispensable transport to daily life and work. Since 2010, car sales surtax and other policy changes and car sales and service agents increased gradually, resulting in an increasingly competitive market, as car sales service is an emerging industry, the industry can learn from the experience of others very less, in order to improve market competitiveness and against market risk, and eliminate operational deficiencies and shortcomings that existed in the Zhongping Group, it requires a set of scientific management methods, tools, technology, learning advanced experience, combined with continued innovation and development practice, enriched and improved, and gradually establish economic efficiency-centered business operational management mechanism to adapt to market competition , according to the standardized、programmed and scientific requirements regulate business behavior, coordinated with economic relations of enterprise, comprehensive budget management is an important way which is sustainable healthy and orderly. In china, the scientific and importance of the comprehensive budget management has been recognized by the most corporations gradually, enterprises of pushing the budget management are also growing. Because the recognizing to the budget management theory is not enough, the time of practice is in short, the experience is not very much, in the process of practicing in the budget management, it will inevitably encountered some problems and have to be solved and compensate for inadequate. In car sales agents industry, the enterprise will be able to provide quality at the service is one key to success. In the face of dual pressure from the competitors and the customer , the precise and scientific management in the sales agents industry come out the important role. The comprehensive budget management have been applied general in the big car sales agent enterprises, but the existence of a number of imperfection, even restrain the development of their enterprises in some respects. Therefore acquaintance the comprehensive budget management all over again, Introduce advanced budget management tools and methods, which helps to enhance the comprehensive budget management in corporate strategy of sustained effort, it make the budget into every detail of the business operations. The writer reviewed a large number of budget management theory and related literature datum, introduced the management status and analyzed the causes of the problem that existed, through implemented made budget processes and budget evaluation process optimization, and even improved the Zhongping Group’s comprehensive budget management system to try to carry out a comprehensive budget management better.
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