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论文编号：	2277
作者编号：	2220080629
上传时间：	2010/6/7 16:40:33
中文题目：	全面预算管理在物流行业的应用研究-以T集团为例
英文题目：	Research on Application of Comprehensive Budget Management in the logistics industry
指导老师：	周宝源副教授
中文关键字：	物流行业 全面预算 预算管理 改进
英文关键字：	Logistics industry; Comprehensive budget ; Budget Management; Improvement
中文摘要：	中国物流行业在不到30年的时间走过了西方发达国家一百多年的发展历程，特别是进入2010年以后，几乎所有物流巨头齐聚中国，行业竞争空前激烈。如何提高我国物流企业的核心竞争力是一个亟待解决的重大问题。 预算是管理会计最广阔的研究主题之一，也是实践证明为企业不可或缺的工具，它是以企业管理的核心，是以公司战略为导向，通过对各项指标的数量化、标准化和具体化，凭借一定的预算相关制度进而达到资源合理配置的过程，对于发挥企业优势、提高盈利水平更是起着决定性作用。为了实现良好业绩物流企业纷纷采用了全面预算管理，但是在实践过程中还是存在很多问题，影响了强化内部管理，提升决策能力的发挥。 文章回顾了全面预算管理理论和相关前人相关文献，分析物流行业业务特征和发展趋势，揭示了物流行业预算管理存在的普遍性问题，通过对跨国物流企业T集团预算管理内容的案例研究，并提出优化策略。 本文创新点在于，本文选取了服务行业中具有代表性的物流行业，通过问卷调查和高层访谈的形式获得了大量一手数据，对行业预算管理现状进行分析总结并给出对策性建议，具有现实参考意义。其次，文章结合了全面预算管理理论，通过对行业中代表先进管理水平的跨国物流企业进行完整案例研究，深入挖掘，发现问题，分析问题进而提出解决策略建议。同时本文是一个具有可操作性和借鉴意义的研究范本，期望能够对我国现有物流行业企业在构建和改造预算管理工作提供有用思路和方法。
英文摘要：	China's logistics industry in less than 30 years have gone through a hundred years in Western developed countries, the development process, particularly after 2010 with access to almost all of the logistics giants gathered in China, competition became intense. How to improve our core competitiveness of logistics enterprises is a major problem be solved. The budget is the most extensive study of management accounting topics, is also proved an indispensable tool for the enterprise, it is the core of enterprise management, corporate strategy is guided by the number of indicators, standardization, and concrete , with a budget-related system of rational allocation of resources and thus achieve the process, improve profitability for the enterprise and the level of advantage is decisive. In order to achieve good performance of logistics companies have adopted a comprehensive budget management, but in practice there are many problems still affect the strengthening internal management, improve decision-making capacity of the play. This paper analyzes the characteristics and development trend of logistics industry, logistics, budget management industry, the existence of universal problems, combined with a comprehensive budget management theory and previous literature point of view, more representative for the industry, an enterprise of a case study, and propose optimization point of view . This innovation is, first of all for the service industry, more representative industry, applied research, through questionnaires in the form of budget management for the logistics industry, analyzed and summarized the current situation, practical reference value. Secondly, the article on the industry more representative case studies of transnational logistics companies to introduce the current situation, identify problems, analyze problems and then propose solutions to strategic proposals, expected on an incumbent enterprises in the logistics industry Construction and transformation of budget management to provide a useful ideas and methods.
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