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| 论文编号： | 8127 | |
| 作者编号： | 2220140646 | |
| 上传时间： | 2016/5/21 12:54:55 | |
| 中文题目： | AT汽车零部件制造公司全面预算管理研究 | |
| 英文题目： | Comprehensive Budget Management of AT Automobile Parts Manufacturing Company | |
| 指导老师： | 周晓苏 | |
| 中文关键字： | 零部件制造；全面预算管理；考评和执行；流程 | |
| 英文关键字： | automobile manufacturing; comprehensive budget management; evaluation and execute ; process | |
| 中文摘要： | 全面预算管理工作，在当下市场竞争激励的环境下是企业持续经营的重要保障措施之一，其有效的应用和深入的研究工作可以管理协调和优化企业的内部资源，并以企业存在的目的和规划要求为导向，通过前期预算的编制、后期预算的执行和控制、执行过程中预算指标的考评与激励相结合等一系列、全方位的管理活动，实现公司价值的最大化。本人中论述的内容，是作者就职的AT汽车零部件制造公司（以下简称“AT零部件公司”）逐步实现全面预算管理工作和不断优化并改变后总结经验的介绍，希望能够对类似的机械制造业公司的全面预算管理工作给各位读者经验的共享和形成共鸣。在本文第一章绪论中简单的说明了全面预算管理的背景和意义，其有效的实施能够提升企业综合管理能力，对整个公司的经营活动进行实时监控和引导，合理有序的利用资源降低公司的经营管理风险。第二章为全面预算管理的理论支持。先理解全面预算管理的概念，再介绍国内外全面预算发展的历程，到实施的原则和方法，最后时对国内外学者相关研究的文献综述进行总结和归纳。第三章重点介绍了AT零部件公司全面预算管理的现状，包括组织体系、关注的重点内容、编制的流程及原则、实施过程中的考评制度。第四章详细的分析了AT零部件公司多年来执行的情况、成效和遇到的主要问题。第五章针对主要问题阐述了改善AT零部件公司全面预算执行的对策。第六章为本文的总结。 | |
| 英文摘要： | Comprehensive budget management is one of the important measures for a going concern in current market competition. An effective application and in-depth research can help to manage, coordinate and optimize its internal resources. Guided by the purpose and aim of a business, through activities such as budget compilation, implementation and control, indexes evaluation and incentives, the value of an enterprise can be maximized. This paper introduces the experience of the author relating to gradual optimization and changes of comprehensive budget management at AT Auto Parts Manufacturer (hereafter “AT Auto Parts”), hoping to share experiences with readers in respect of comprehensive budget management and resonate with similar manufacturers. The first chapter is a brief introduction of the background and significance of comprehensive budget. An effective implementation of budget can promote businesses in comprehensive management abilities, monitor and guide real time the operations, and help to have a reasonable and proper use of resources and to reduce operation risk. The second chapter is the theoretical basis of comprehensive budget. It clarifies the concept of comprehensive budget management, then introduces the development history, implementation principles and methods both in China and other countries; then summarizes the related studies of scholars at home and abroad. The third chapter introduces the status quo of comprehensive budget management at AT Auto Parts, including organizational structure, highlights, procedures and principles for preparation, evaluation during the implementation. The fourth chapter is a detailed analysis of the implementation, effect and problems encountered at AT Auto Parts. The fifth chapter elaborates the main measures which may improve the implementation of comprehensive budget management at AT Auto Parts. The sixth chapter is a summary of the paper. | |
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