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论文编号：	2734
作者编号：	2120082380
上传时间：	2010/11/26 18:43:27
中文题目：	基于科技型中小企业全面预算管理的应用研究-以DC公司为例
英文题目：	The Research of Comprehensive Budget Management in Small and Medium-sized Enterprises of Science and Technology Type-Based on DC Co., Ltd.
指导老师：	陈国欣
中文关键字：	全面预算管理;科技型中小企业;矩阵型组织结构
英文关键字：	Comprehensive Budget Management; Small and medium-sized enterprises of science and technology type; Matrix organizational structure
中文摘要：	全面预算管理在企业战略目标指引下，通过预算编制、执行、控制、考评与激励等系列活动，全面提高企业管理水平和经营效率，是实现企业价值最大化的一种管理方法。科技型中小企业是以科技人员为主体，以追求创新为其核心，以实现科技成果商品化为主要内容，以市场为导向，实行自筹资金、自主经营、自负盈亏、自我发展、自我约束的知识密集型企业。与传统的投资对象相比，科技型中小企业的特殊性突出地表现在以下几个方面:知识、技术和人才密集；创新性；高投入；高风险、高收益；发展速度快；体制优势。科技型中小企业的健康成长将有利于引进竞争，有利于资源的更有效利用，有利于整个市场经济进入良性发展的轨道；有利于促进科技进步、增加就业和缓减经济可能受到的冲击，必将成为我国经济持续、快速、健康发展新的突破口。 本文研究的主要内容是在充分了解全面预算管理的国内外发展现状和全面预算管理的理论基础上，特别针对科技型中小企业采用矩阵型组织机构来组织生产经营，在这种条件下所面临的预算管理上的问题，提高并改进全面预算管理的实施。提出根据其所处企业生命周期的特点提出应以资本预算为重点的管理模式，通过讨论适合矩阵型经营方式特点来选择适合的预算方法。以DC公司这一科技型小企业为例来介绍全面预算管理的内容和管理系统的建立。 本文采用文献分析和定性分析相结合的研究方法，通过对全面预算管理基础理论研究的基础上，结合DC公司这一科技型小企业的实际情况，在充分调研的基础上，利用组织行为学、作业成本法的理论来解决在科技型中小企业在推行全面预算管理的问题。通过对此小企业全面预算管理系统构建并实施过程的阐述，提出了以项目组形式来组织生产的科技型中小企业在实施全面预算管理的一些措施及在实施过程中的可改进点。对健全中小企业的预算管理体系，保障全面预算管理的顺利实施和有效执行，进而保证小企业的战略目标的实现提供一定借鉴作用。
英文摘要：	Comprehensive Budget is a series of activities, led by an entity’s strategic objectives, through the planning, execution, controlling, evaluation and stimulation of budget, aiming at improving an entity’s overall management and operating efficiency, in order to maximize its value. The Small and medium-sized enterprises of science and technology type are the Knowledge-concentrating enterprises, concentrating on the innovation, performing mainly realizing the commercialization of the scientific and technological achievements, market-oriented, raising funds independently, self-traded, responsible for its gains and losses, self-developing and self-discipline. In comparison with the conventional enterprises, the small and medium-sized enterprises of science and technology type are special in following aspects: concentrated knowledge, technology and high-quality personnel; be of innovation; highly investing; high risks and rewards; developing rapidly; superior mechanism. The small and medium-sized enterprises of science and technology type are favorable for inducing competition, utilizing the resources effectively, better operating of market economy, improving science and technology, enhancing employment and absorbing the possible impact of economy. The small and medium-sized enterprises of science and technology type will be a new breakthrough of sustainable, rapid, and healthy development of economy. The paper focus on the Matrix organizational structure in the small and medium-sized enterprises of science and technology type is used to organizing the business activities, based on the current status, theory of Comprehensive Budget Management. Further, the paper discussed that the model of Comprehensive Budget Management in the small and medium-sized enterprises of science and technology type should be focus on capital budgeting; chose the better method to fixing the Matrix organizational structure in the small and medium-sized enterprises of science and technology type, based on the case of DC Co., Ltd. The paper uses both literature and quantitative analysis method; study the Comprehensive Budget Management theory, Organizational Behavior theory and ABC, based on the case of DC Co., Ltd., to solve the problems of comprehensive budget implementation in the small and medium-sized enterprises of science and technology type. It expounds that building the system of Comprehensive Budget Management in the small and medium-sized enterprises of science and technology type, based on the DC Co., Ltd. It ensures the execution and evaluation of Comprehensive Budget Management; Provides reference for the management of all the small and medium-sized enterprises of science and technology type; guarantee the strategic planning.
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