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论文编号：	7948
作者编号：	2120132898
上传时间：	2015/12/8 21:59:41
中文题目：	O电梯公司全面预算管理改进研究
英文题目：	Research on O Elevator Company Comprehensive Budget Management Improvement
指导老师：	张晓农
中文关键字：	O电梯公司；全面预算；预算管理体系
英文关键字：	O Elevator Company；Comprehensive budget；Budget management system
中文摘要：	随着世界经济环境和经济形势的不断发展变化，制造行业特别是大型跨国制造业既面临着前所未有的机遇，同时也面临着极大的挑战。全面预算管理有助于提升企业管理水平,建立现代企业制度,增强企业竞争力。 本文首先阐述了企业全面预算管理的内容和特点,分析了全面预算管理体系,包括内容、模式、管理流程，介绍了国内外研究现状。在研究过程中以全面预算管理理论为指导,采用案例分析的研究方法, 遵循“发现问题、分析问题、解决问题”的思路逐步展开,系统介绍分析了O电梯公司全面预算管理实施的现状、深入研究预算管理内容和流程中存在的问题。最后针对O电梯公司存在的问题制定解决方法：完善预算管理组织机构、关键预算指标的制定方法、建立信息共享平台和完善考核制度，并指出在实施过程中可能出现的问题和相关的解决方案，以实现一个完善的全面预算管理体系。 提高市场竞争力、实现企业价值最大化是现代企业实施全面预算管理的根本目标,希望本文研究成果对于O公司完善全面预算管理体系具有理论和实践意义。
英文摘要：	Along with the rapid development and shifts of world economic environment and situation, manufacturing industry particularly large size multinational manufacturing business is facing unprecedented opportunities as well as challenges. Comprehensive budget management proves to be an effective and important solution to enhance company management, in establishing a modernized enterprise mechanism, strengthening control environment and improving competitiveness in the market. In the first part of this paper, it explains the definition, content and features of the comprehensive budget management, with thorough and scientific analysis of the budget management system and structure in modern enterprises, including content, models, budgeting process, methodology, execution and control mechanism, as well as performance evaluation system. Meanwhile, it includes research status of budget management in China as well as foreign countries. In this paper, it applies case study and analysis to illustrate the research on comprehensive budget management, following the guideline of identifying problem, analyzing problem and solving problem. Following that, this paper conducts a systematic introduction and analysis on current status of comprehensive budget management implemented in O Elevator Company, including deep dive of existing key issues in the system and processes. In the final part of this paper, it provides potential solutions for O Elevator Company regarding the issues mentioned above, enhancing the budget management organization structure, methodology to set up key budget metrics, establishment of information sharing platform, and strengthening evaluation system. It also points out the possible issues may occur during the implementation process and the associated solutions, in order to achieve an effective budget management system The ultimate objective of implementation comprehensive budget management in modern enterprises is to improve competitiveness in the market, achieving enterprise value maximization. Hope the research outcomes of this paper can provide theoretical and practical significance for O Elevator Company to improve its budget management system.
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