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论文编号：	3416
作者编号：	2220090757
上传时间：	2011/6/10 20:24:59
中文题目：	基于柔性战略的制造型企业费用预算管理研究——以奥的斯电梯公司为例
英文题目：	Manufacturing Enterprise Expense Budget Management Based on Flexible Strategy Theory—Taking OTIS Elevator Co. as Example
指导老师：	齐寅峰 教授
中文关键字：	预算管理，费用管理，柔性战略，战略管理
英文关键字：	planning, budget control, flexible strategy, strategy management
中文摘要：	随着现代企业制度的推行，财务管理中心地位的确立，企业财务管理的作用越来越重要。在企业管理方式的选择中，预算管理以其在企业经营中的独到功能和作用，越来越引起人们的重视。对国内众多企业而言，已置身于激烈的市场竞争的大环境中，如何提高管理水平以更好地应对日益白热化的市场竞争，是个值得思考的问题。预算管理作为一种有效的管理手段，值得我们学习和合理应用。 进入二十一世纪以来，企业经营环境变化巨大，经营压力增大，企业的销售目标和利润目标受到很大的挤压。特别对于上市公司来说，其盈利的压力非常大，能否达到之前的市场预期目标给管理层带来了巨大的压力。传统的预算管理手段已经不适应这种动态的环境，并且自身的缺陷也暴露出来。 柔性战略是在动态的环境中，企业主动适应变化、利用变化和制造变化以提高自身竞争能力的行动方案。本文从企业实行费用预算管理的角度出发，阐述如何基于柔性战略思想，构建业务单元费用预算管理模式，达到企业的经营目标。 一个有效的预算管理是使用各种管理工具，通过有效的沟通和执行，达到管理目标。这是一个全过程动态管理的过程。本文结合奥的斯电梯公司的“业务单元费用预算管理模式”，提出了一种运用柔性战略采用多种预算管理方法，通过预算报告的形式，达到企业在动态环境下的费用控制和业务管理。“业务单元预算管理模式”将部门分成逐个费用中心，分别将费用按照其性质分门别类，逐项逐级分配其指标，监控其花费，达到整个企业的管理目标。该方法不是简单采用一种或几种的管理手段，而是通过多种手段并用，依据各自费用特点，将各种预算的编制、管理方法有机结合。提高了预算的编制和执行效率，规避了常见的预算编制中的时间冗长，成效不大的问题，取得了相当好的效果。 “业务单元预算管理模式”首先从预算编制开始，结合自上而下的预算管理和由下而上参与式的预算管理，根据费用的不同类型，分别采用增量预算、零基预算等合适的预算方法。随后采用滚动计划法，逐月修正预算数，并将实际花销和企业目标的对比结果，纳入企业的绩效评价体系内。通过这种方法，避免了传统预算与执行脱节的毛病，及时追踪和发现问题，合理控制部门费用，从而完成企业当年的目标。 “业务单元预算管理模式”抛开财务会计上的成本费用分类思路，将人工成本、制造费用、销售费用、管理费用按照费用的性质和特点分类。使得费用来源明确，目标精准。同时以管理人员为核心，以各业务单元负责人为成员，将费用分解到责任人，做到每一笔开支都有明确用途，每一项支出都有人负责。解决了之前预算僵化无法适应动态环境的尴尬局面，同时也激励员工与公司共同执行战略，完成企业的目标。
英文摘要：	The business financial management is getting more important in the modern world. It plays an irreplaceable role and function in business management. Among the variety management tools, planning and budgeting get more attention for its unique functions. It is a remarkable question for many companies to think about in the heating competition. The financial planning is a useful tool to learn and use. In 21st century, the business environment changes all the time. The operation pressure is getting hard. Company sales and profit target is squeeze hardly. Especially public companies take an additional pressure for the earnings. The traditional planning method can’t meet the demand of the changing climate and also it shows out own defect. The flexible strategy is the action plan which enterprise takes lead to get used to the changes and utilize the opportunity of this dynamic environment. This paper will address under flexible strategy theory how to use multi planning methods and tools to achieve business target. This paper will introduce a Business Unit planning management method, to manage company expense and manage its operation under profit pressure. This method divide department to cost center (Business Unit), allocate the target according to the nature of the expense one tier by another. Monitor its expenditure and achieve the whole target. This is not just one to two methods, but a combination of each planning method, with company situation, improve the planning preparation and execution. Avoid long-time, out of date planning process. This method start with preparation, combined with top-down and bottom-up method, take proper method for each expense items. And it Track expense by month and compare to the actual with target. With this method, expense turn into controllable cost and company can easily monitor and achieve the whole year target. This method is break up with non-traditional cost center. According to the nature, allocate the cost into groups. And set owner for each business unit. Make sure every dollar has responsible owner and each one has reasons. It aspire the employee to work with company together.
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