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论文编号：	5509
作者编号：	2120102755
上传时间：	2013/6/9 13:42:21
中文题目：	电梯制造行业维修保养业务预算管理研究
英文题目：	Study on budget management of elevator company
指导老师：	边泓
中文关键字：	预算管理，维修保养业务，预算编制
英文关键字：	Budget Management, Service Business, Planning
中文摘要：	随着近年来经济形势的变化，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。伴随与此，预算管理作为企业管理制度中重要的一部分，其作用越来越为人们所重视，其思想越来越为广大企业管理者接受，同时其在企业中地位也日益重要。预算管理，作为一种全面而有效的管理方法，为置身于激烈市场竞争环境中的企业，提供了优秀的、可操作的管理手段、管理流程和全面客观的管理角度。本文在介绍、分析、解析预算管理流程及其框架的基础上，分步骤阐述预算管理中从预算编制，再到预算控制、预算反馈、绩效激励的一系列环节。并在梳理前人理论的基础上，立足于本文案例公司——Otis电梯公司，就维修保养这一业务内容，深入分析了目前运营中该业务预算管理的编制流程与方法，控制手段，反馈路径以及绩效激励手段，充分肯定了案例公司该业务预算管理值得同行业借鉴和参考的优秀经验，同时也提出了一些问题，既有目前已经出现的问题，也有刚刚浮现或潜在的问题。最后立足这部分问题，从笔者工作中得到的经验与总结出发，结合理论中得到的启发，对比案例公司维修保养业务预算管理编制的传统方法，挖掘新的手段，尝试用更加量化的方法重新整合预算编制方法。其中，统计与分析了部分往年数据，试用回归模型的方法对数据进行处理，对材料成本和人工成本的预算方法进行探讨，期以达到降低监督成本和剩余损失，呈现更加恰当和准确的预算数据的目的。其后，又对预算管理的控制、反馈、绩效激励等方面，对于案例公司目前日常工作流程和方法中的陋习与弊端，提出笔者的建议。本论文是基于笔者在Otis电梯公司工作将近四年来在财务预算流程、管理和评价工作经验和思考而写就。基于Otis电梯公司维修保养业务的特点，创新的应用回归模型，将新的预算方法引入企业传统预算手段中，通过这种模型与方法的应用期以达到控制预算松弛，提高预算准确性和有效性的目的。
英文摘要：	In these years，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 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. Financial budget management, provides the modern enterprises which in radical marketing environment with outstanding, operable management method, management flow and all-sided, objective sights. Based on introducing, analyzing, resolving the financial budget management flow and the frame of it, the article intends to address a series of key phases concluding formation, controlling, feedback and performance encouragement step by step. We take the maintenance business of Otis Elevator Company as a sample. By integrating the theories of predecessors, the article particularly analyzed the methods of budget management formation flow and the controlling of which as well as the feedback route and performance encouragement. It positively approved the experience of the sample company’s financial budget management which is advanced enough to make a reference in the elevator industry, furthermore, it came up with a series of defects, concluding not only which have been exposed but also the defects just emerged or even stay potentially. At last, based on the sample’s financial management, the article intends to use the integration of the writer’s working experience and financial theories to discover new solution which will be able to rearrange the methods of budget formation more quantifiably. To achieve it , the article analyzed a number of past years’ data ceatively, tried to conduct the data with method of regression model, came up with discussion of the budgeting methods of material cost and labor cost , in order to reduce the supervising cost and residual loss as well as perform more suitable and accurate budget data. Then, aiming at the defects of sample’s current routine working flows and methods of the areas as budget management, feedback and performance encouragement, a series of suggestions by writer have been given . The article is based on writer’s considerations and experience by serving Otis for 4 years in the financial budgeting, management and evaluation area. Focus on the specifics of the sample’s service business, the article brought a new budgeting method into the traditional methods by using regression model inventively. Through the application of the new model and method, we hope to provide a new idea to make the budget slack under control and to improve the accuracy and efficiency of budget.
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