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论文编号：	4382
作者编号：	2120092842
上传时间：	2012/6/7 19:53:07
中文题目：	S公司全面预算管理应用研究
英文题目：	Application Analysis of comprehensive Budget Management in the S corporation
指导老师：	孙广平 教授
中文关键字：	S公司，全面预算，全面预算管理，成本控制
英文关键字：	S Corporation, Comprehensive budget, Comprehensive budget management, Cost control
中文摘要：	随着中国的改革开放，中国企业越来越多的参与到了全球市场的竞争，外国企业也来到中国国内与国内企业争夺有限的市场和有限的资源，随着人们的生活水平的提高，客户的需求越来越多样化和个性化，企业间的竞争已经不能单纯的依靠低成本策略取胜了，需要提供内部管理水平。目前，中国的汽车企业规模仍然偏小，经济势力比较差，不能在足够经济规模下取得高额的利润。汽车制造业是我国典型的制造型企业，在发展过程中遇到了很多的问题：外资企业与中国汽车制造企业抢占国内有限的汽车市场及其他资源，例如原材料、人工等；下游零部件供应商抬高销售价格以及其他原材料的价格上升，使得汽车制造业的利润空间进一步压缩；产量过剩，制造业的盲目生产，或者预算目标与实际需求不相符，或者预算目标与实际现状相符的，但是未得到执行，造成了产量过剩，产品大量积压，造成了一定程度上的资金占用，使得资本成本上升。针对以上问题，中国汽车制造企业可以从管理的角度提高企业的竞争力。全面预算管理是一种有效的管理手段，通过全面预算管理，可以提高企业对外部市场环境的适应能力，明确预定期内企业的经营活动，可以避免企业因为盲目发展（如产量过剩）而给企业带来财务风险和经营风险，使得人财物及企业各个部门之间得到有利的协调，合理配置资源，提高企业的效益，促进企业战略目标的实施。本文回顾了全面预算管理的理论知识，通过对S公司实施全面预算管理的现状进行分析，指出S公司实施全面预算管理的过程中存在的问题，并根据公司及所在行业特点，提出了有针对性的改进建议。
英文摘要：	With China's reform and opening up, more and more Chinese enterprises to participate in the global market competition, foreign companies also came to China to compete for the limited market and limited resources with the domestic enterprise. With the improvement of living standards of people, the needs of the customers is growing more diverse and individuation. The competition between enterprises have already can't simply rely on low-cost strategies to win, the need to provide internal management level. Currently, the scale of China's auto companies is still small, economic forces more bad, not in enough scale economy make big profits. The automotive industry is a typical manufacturing enterprise, a lot of the problems encountered in the development process: the foreign-funded enterprises and Chinese automobile manufacturer to seize the limited domestic automotive market and other resources, such as raw materials, labor, etc.; downstream parts suppliers lift high sales prices and other raw materials prices rise , makes the car industry profit space further compression; Excess production, the blind manufacturing production or budget targets and actual demand does not match, or the budget target and the actual status quo, but has not been execution, resulting in excess production, the large backlog, resulting in the funds used to a certain extent, making the cost of capital rise. To solve the above problem, the Chinese auto manufacturer can improve the competitiveness of enterprises from a management perspective. Comprehensive budget management is a kind of effective management means, through the comprehensive budget management, can improve the ability to adapt to the external market environment, a clear pre-period business activities, can avoid enterprise for blind development (such as yield surplus) and brings to the enterprise financial risk and operational risk, we make all departments and enterprises get favorable coordination between, rational configuration of resources, improve the efficiency of enterprises, to promote the implementation of the strategic objective. The paper first to reviews the theoretical knowledge of the comprehensive budget management, through to analyze the implementation status of the comprehensive budget management of S Corporation , and points out the existing problems, according to the company and the industry characteristics, put forward corresponding suggestions for improvement.
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