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论文编号：	7419
作者编号：	2120132454
上传时间：	2015/6/9 18:04:34
中文题目：	一汽解放汽车有限公司全面预算管理研究
英文题目：	Research on the FAW Automobile Co., Ltd. comprehensive budget management
指导老师：	王全喜
中文关键字：	全面预算管理，预算流程，一汽解放汽车公司
英文关键字：	Comprehensive budget management, Budget process, FAW Jiefang Automotive Company
中文摘要：	摘 要全面预算管理是市场经济发展过程中的产物，符合现代大中型制造企业管理需要，实施全面预算管理对企业的经营与发展具有重要作用。本文以B中日合资汽车公司的全面预算管理体系为参考对象，以一汽解放汽车公司的全面预算管理体系为对象开展研究分析。全面预算管理具有4点意义：1. 确定目标可行性；2. 梳理价值链间的联系；3. 促进战略目标实现；4. 促使企业积极面向未来。全面预算的意义与作用主要包括：1. 提升企业的战略管理能力、有效的监控与考核、高效使用企业资源、有效管理经营风险以及收入提升和成本节约；2. 全面预算管理是战略执行最为有效的工具。本文从B和一汽解放两家汽车制造公司着手，通过分析比较得出相关结论：1. B合资汽车公司：明确工作目标，明确各部门工作职责；协调各部门关系，实现良好衔接；有效减少库存，降低成本；培养人才，提高员工预算意识；提高工作效率，提高预算分析的及时性、全面性和准确性。2. 一汽解放汽车公司：总流程效果：实现了对企业战略层、经营层和作业层的分化，明确预算期内的效益底限，实现了对各项业务预算的及时审核和反馈，明确各职能部门的责任及衔接；分流程效果：销售分流程促使整车外销价格、销售政策、本部和青岛厂的整车入库折点以及售后维护得到统一，采购分流程建立了采购与产品预算的有效衔接，预算分析流程落实了对预算分析工作的保障。面对一汽解放汽车公司预算管理中存在的问题，要采取全面预算管流程的再造，再造后主流程包括：1. 根据公司发展方针，按照国内市场占有率和国际市场销售确立经营目标；2. 通过市场调研评估市场前景，考虑风险因素，确认销量预算；3. 对采购、生产等进行成本精确预算；4. 起草全面预算方案，报董事会审定；5. 在预算执行的过程中落实控制、分析以及考核等工作。再造后分流程包括：1. 详细规划整车价格和排产计划，制定整车产品的工艺清单；2. 根据整车和总成销售计划，制定汽车产品配置清单，完成采购预算；3. 预算分析流程确定分析目标的，结合正常和临时目标，得出相关数据加以分析。关键词：全面预算管理，预算流程，一汽解放汽车公司
英文摘要：	Abstract Overall budget management is the development of market economy in the process of product, in line with modern management needs of medium-sized manufacturing enterprises, implementation of a comprehensive budget management to management and development of enterprises play an important role. In this paper, the Sino-Japanese joint-venture auto company B's overall budget management system as a reference object, FAW's overall budget management system targeted to carry out research and analysis. Comprehensive budget management has 4:00 Significance: 1 to determine the feasibility of the target; contact combing value chain between 2; 3 to promote the strategic goal; 4 enterprises to actively promote the future..... Significance and role of the overall budget include: 1 enhance strategic management capabilities, effective monitoring and assessment, and efficient use of corporate resources for the effective management of risk and revenue improvement and cost savings; 2 overall budget management is the most effective strategy implementation. Tool. From the B and FAW two auto manufacturing company started by analyzing the comparison to draw relevant conclusions: 1 B joint venture car company: clear objectives, clear responsibilities of various departments; coordination between various departments, to achieve good convergence; reduce inventory. reduce costs; personnel training, improve staff budget conscious; improve work efficiency, improve the timeliness, completeness and accuracy of the budget analysis. 2. FAW Jiefang Automotive Company: Total flow effect: to achieve a level of differentiation business strategy, management level and operational level, a clear budget period benefits the bottom line, the realization of the operational budget of the timely review and feedback, clarify the responsibility and cohesion departments; the separation process effect: Sales separation process to promote the export of vehicle prices, sales policy, headquarters and Qingdao factory turning point and vehicle storage and maintenance are unified procurement process to establish a sub-product procurement and budget effective convergence, budget analysis process to implement the protection of budget analysis work. Faced with FAW company budget management problems, to adopt a comprehensive budget management process reengineering, reengineering emperor process includes: 1. According to the company's development policy, in accordance with domestic market share of the international market and establish business objectives; 2. through market research to assess market prospects, consider the risk factors, confirm the sales budget; 3. procurement, production cost accurate budget; 4. draw up a comprehensive budget plan submitted to the Board approval; 5. commitment control during the budget execution, analysis and assessment work. After re-separation process include: 1 Detailed planning vehicle prices and production planning, develop a list of vehicle technology products; (2) according to the vehicle assembly sales and plans to develop automotive products configuration list, complete the procurement budget; 3 budget. analysis process to determine the objectives of the analysis, combined with regular and temporary objectives, obtain relevant data to be analyzed. Keyword：Comprehensive budget management, Budget process, FAW Jiefang Automotive Company
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