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论文编号：	2769
作者编号：	2120082386
上传时间：	2010/11/29 21:49:44
中文题目：	项目预算管理在N公司的应用研究
英文题目：	Project Budget Management Research in N Company
指导老师：	刘志远
中文关键字：	项目管理，预算管理，监督，绩效
英文关键字：	Project Management, Budget management, Supervise, Performance
中文摘要：	项目预算管理是项目管理不可忽视的重要环节。传统的预算管理由于缺乏足够的信息难以适应项目复杂多变的特点，也无法对预算进行有效的控制，导致项目预算管理的资源规划和配置功能下降。因此，研究一套建立在计划——实施——监督——考核基础上的项目预算模式成了众多企业的迫切需求。 本文首先介绍了该研究所处的背景，详细分析了项目预算管理的重要作用。然后通过对项目管理理论、预算方法理论和项目预算管理程序的回顾，为案例进行了理论铺垫。本文以一家制药企业N公司为研究对象，介绍了公司的发展现状及组织架构，在此基础上分析研究其项目预算管理现状并指出存在的问题。根据N公司两个项目预算管理的实际案例，结合理论与实际详细分析了项目预算管理的要求及目前存在的差距，提出应加强项目管理培训，强化领导层和员工对项目预算的意识。在实施项目预算管理时，从项目的立项和审批、实施和控制以及验收和考核阶段这三个阶段详细描述了如何科学有效地实施预算，建立并完善监督系统，提高预算达成率。 本文在分析过程中查阅大量的文献并与案例分析相结合，将理论阐述和现实案例相结合，力图使N公司项目预算改进活动与当前先进的项目管理和预算管理理论紧密结合，从而为公司在目前良好发展的基础上提出更高的发展方向和可行的方案。
英文摘要：	Project budget management is a vital portion in project management. Traditional budget management couldn’t adapt to a complex project due to limit information, and couldn’t control budget in an effective way, which cause a decreasing on resource coordinate and allocation of project budget management. Therefore, an urgent demand from different company is how to develop a project budget method base on planning-execution-supervise-appraise pattern. Firstly, this thesis introduces the background of the research, and the importance of project budget management in details. Secondly, to prepare for case study, this thesis reviews project management, budget method and project budget management process. As a case study target, N company which is a pharmaceutical company, has been introduced on development status, organization chart and the status of project budget management, then point out current issues. On top of two case studies of N company, this thesis explains project budget management demands and point out the current gap, N company should focus more on project management training, highlight the importance of project budget and raise attention both on managers and employees. Project budget management can be split by three steps: Review and approve, implement and control, appraise and feedback. By explaining in details of above three steps, this thesis tells how to implement project budget in a effective way, set up and optimize supervise system, improve budget implement rate. In the analysis process, by reading big amount of books links with case study, this thesis unifies the theory illumination with realistic case in order to make the optimization activities of project budget in N company be in close integration with advanced theories of project management and budget management, so that it can raise the company a higher target and provide the action plan on top of current good business performance, keep the leader position and seek a higher level of development.
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