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论文编号：	9085
作者编号：	2220140401
上传时间：	2017/6/5 18:23:33
中文题目：	艾尔斯通讯设备制造公司预算管理研究
英文题目：	The budget management research of Ayers Communications equipment manufacturing company
指导老师：	梅丹
中文关键字：	通讯设备制造；预算管理；战略规划；预算考核
英文关键字：	Communication equipment manufacturing; budget management; strategic planning；budget assessment
中文摘要：	预算管理起初只是企业计划、协调的工具，如今发展成为以市场需求为导向，以企业战略规划为基础；通过预算编制、预算执行与控制、预算考评与奖惩等流程来合理分配企业有限资源，从而控制企业生产经营活动向着实现企业战略目标的方向不断前进的管理系统。企业通过实施预算管理可以降低经营风险，同时保障企业经营活动有序进行，并营造出一种事事需按照预算实施的企业氛围。然而由于预算管理的复杂性及全面性，企业如何有效实施预算管理成为当前需要研究的重点。本文首先回顾了预算管理的相关理论及经典案例，接着着重分析了艾尔斯预算管理的现状及问题，并根据预算管理理论提出了相应优化建议。全文共分为五个部分。从企业推行预算管理的意义及现状入手，回顾了国内外相关研究文献，并阐释了本文研究的意义、内容和方法等。接着研究了预算管理的相关理论，主要以预算管理的发展流程为主线，梳理出预算管理的内容、特点及功能等，并以此作为后期研究的理论基础。紧接着对艾尔斯通讯设备制造有限公司预算管理现状及特点进行了充分的分析，并以2016年为例对其预算编制流程及内容进行详细的说明，最终依据预算管理理论提出艾尔斯预算管理存在的主要问题有预算目标不合理、缺乏完善的组织与制度基础、预算方案的编制存在缺陷、预算管理松弛及预算考核体系不健全等，并对此做出相应的原因分析及改进措施。最后介绍本文的主要研究结论和对未来的展望。
英文摘要：	Budget management at first is only a means of enterprise planning, coordinating, now developed into on the basis of enterprise strategic planning, in order to market demand as the guide, through budgeting, budget execution, budget supervision, budget evaluation and rewards and punishments, etc. Process to the enterprise limited resources reasonable allocation, to control the production and business operation activities of the enterprise move forward in the direction of the enterprise strategic target of the management system. Budget management can reduce the management risk of the enterprise, at the same time to ensure business activities orderly, so as to create a everything should be in accordance with the budget implementation of enterprise culture. However, due to the complexity of the budget management and comprehensive to research on how to effectively implement budget management become the focus. This paper first reviews the relevant theories of budget management and the classic case. After analyzing present situation and problems of Ayers enterprise budget management, according to the theory of budget management in enterprise budget management optimization suggestions were put forward. This paper is divided into five parts. First, starting from the significance and current situation of the enterprise to implement the budget management, this paper reviewed the relevant research literature at home and abroad, and explained the significance, content and method of the research. Next, based on the development process of budget management, the paper analyzes the content, characteristics and functions of budget management, which is regarded as the theoretical basis of the later research. Then the status and characteristics of Ayers communication equipment limited company budget management is analyzed, a detailed explanation of the budgeting process and the contents of the budget is described in 2016, based on the theory of budget management in the existing problems and reasons of Ayers's budget management, the main problems are the budget target is not reasonable, Lack of sound organizational and institutional basis, defects in the preparation of the budget plan, flawed budget management and budget assessment of relaxation the system is not perfect in several ways, and make corresponding analysis and improvement measures. In the end, the main research conclusions of this paper and the outlook for the future.
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