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论文编号：	6755
作者编号：	2120122734
上传时间：	2014/12/5 19:07:21
中文题目：	天津一汽夏利汽车股份有限公司全面预算管理应用研究
英文题目：	Applied research on the Comprehensive Budget Management in Tianjin FAW Xiali Automobile Co.,Ltd
指导老师：	王曼舒
中文关键字：	天津夏利；全面预算管理；预算编制；绩效考核
英文关键字：	Tianjin Xiali; comprehensive budget management; budgeting establishment; performance appraisal mechanism
中文摘要：	资源分配是企业运营的重要环节，为了实现企业战略发展目标，必须学会合理地分配资源。企业资源不仅包括了生产资源、设备资源等有形资源，同时也包含了人力资源、潜在品牌价值等无形资源。资源分配的过程就是企业实施全面预算管理的过程。任何一家企业都无法离开全面预算管理，这是控制开支、节约成本、提高利润的关键工作。本文以天津一汽夏利汽车股份有限公司为研究对象。改革开放的政策一方面给汽车行业的发展带来机遇，另一方面也使越来越多的外资企业进入，造成本土自有品牌汽车的发展受到极大的影响。同时，国家近年来不断加强汽车行业的法律法规建设，加之国家政策在汽车限购的规定逐步增多。这些因素都使天津夏利的发展面临巨大挑战。因此，企业只有实施科学有效的全面预算管理，才能使企业资源获得优化配置、增强企业的市场竞争力，从而稳定并获得更多的市场份额，实现持续健康发展。 本文第一章介绍了文章的研究背景与意义、研究内容和研究框架、研究方法和创新点。第二章回顾了全面预算管理的概念、作用，全面预算的内容及国内外研究的理论成果，并深入介绍了全面预算管理的流程。第三章探讨了天津夏利全面预算管理现状的问题及其原因。基于上述问题，第四章提出了天津夏利实行全面预算管理方案的优化，尤其是对预算编制的完善与绩效考核机制的建立。第五章详细介绍了天津夏利全面预算管理方案优化后的实施状况和效果。第六章是对整个文章的总结和对未来的展望，提出了对天津夏利提高全面预算管理水平的相关建议，有助于其在企业中发挥出更大的效力。 本次研究表明全面预算管理对企业的发展运营发挥了重要的作用，是优化现代企业管理的重要工具。全面预算管理实质是对企业各项资源的优化配置，为企业争取在最短的时间内、以最低的成本获得最大的收益。全面预算管理有助于降低企业成本，增加企业的市场竞争力。相比其他行业，汽车行业的竞争越来越大，企业在市场的立足和发展不得不考虑自身的资源优化问题。通过本次研究得出的结论，帮助天津一汽夏利汽车股份有限公司积累全面预算管理方面的经验，为企业的运营和发展做出贡献。
英文摘要：	Resources allocation is an important link of enterprise operation, in order to achieve corporate strategic and development goals, must learn rational allocation of resources. Enterprise resources not only include the production resources, equipment resources and other tangible resources, but also contain the implementation of human resources, the potential value of brand and other intangible resources, which can be defined as the process of the comprehensive budget management. Any enterprise can not live from the comprehensive budget management, which is the key work of controlling the spending, cost saving and increasing profits. This research using Tianjin FAW Xiali Automobile Co.,Ltd as an example. With the country in recent years to strengthen laws and regulations construction on the automobile industry ,and at the same time, the implementation of the policy of reform and opening has brought new opportunities for the development of automobile industry, on the other hand, more and more foreign enterprises enter the automobile market, as a result, the development of local private brand has a great impact. In addition to the national policy in automobile limit to buy, the areas are becoming larger and larger. All these factors make Tianjin automobile industry development face great challenges. Therefore, only the implementation of the comprehensive budget management, which is effective and scientific , can make the enterprise resources get optimal allocation, and increase the market competitiveness of the enterprise, thus keep the stability and gain more market share. The first chapter introduces the research background and significance of the paper, the research content and research framework, the research method and innovations. The second chapter studies the definition, effect and content of the comprehensive budget management, and domestic and foreign the theoretical research results,and in-depth study of the construction of the comprehensive budget management process. The third chapter discusses the Tianjin Xiali the comprehensive budget management pattern emerged problems and their reasons. Based on the above problems, the fourth chapter puts forward the Tianjin Xiali comprehensive budget management optimization scheme, especially the establishment of perfect for budgeting and performance appraisal mechanism. The fifth chapter introduces Tianjin Xiali comprehensive budget management optimization program implementation and implementation effects. The sixth chapter is the conclusion of the research and the prospect of the paper, including put forward to improve the level of management of overall budget proposals for the Tianjin Xiali, and expound the policy recommendations to help optimize the management mode. This research shows the important role of comprehensive budget management in the enterprise development operation, which is an important tool for optimizing the management of modern enterprises. Comprehensive budget management is the essence of optimal allocation of the resources of enterprises, for the minimum cost to obtain the greatest benefits in the shortest possible time. For the enterprise, comprehensive budget management helps enterprises to reduce the cost, increase the market competitiveness of the enterprises. Compared with other industries, the competition of automobile industry is more and more fierce, the enterprises which hope foothold and development in the market have to consider their own resources optimization problems. This research can help Tianjin FAW Xiali Automobile Co.,Ltd accumulate comprehensive budget management experience, and make the contribution for the development and operation of the enterprise.
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