本文關(guān)鍵詞： 項目化管理 體外診斷 項目化預算控制　出處：《中國科學院大學(工程管理與信息技術(shù)學院)》2013年碩士論文　論文類型：學位論文

【摘要】：在體外診斷企業(yè)全面預算管理中運用項目化管理的思想,可以將研發(fā)費用有效地納入到項目化預算管理的范疇,幫助企業(yè)化解經(jīng)營風險、實現(xiàn)經(jīng)營目標。本論文就是順應體外診斷企業(yè)中財務預算逐漸項目化的趨勢,對項目化管理的思想應用于財務預算的必要性進行研究以及提出在體外診斷企業(yè)研發(fā)預算管理中進行項目化預算控制管理的實證研究方案。本論文重點突出如何通過發(fā)揮項目化管理的優(yōu)勢來加強預算管理,特別是研發(fā)項目費用支出的執(zhí)行和控制,為實現(xiàn)企業(yè)整體財務預算目標乃至整體發(fā)展戰(zhàn)略都具有一定的實踐意義。從各國的學術(shù)研究成果與企業(yè)管理實踐看,學界與商界都對項目化管理及預算管理作過廣泛而深入的研究和應用,但將項目化管理與企業(yè)財務預算管理進行結(jié)合的理論研究和實證研究成果幾乎沒有。本論文就是針對上述財務預算逐漸項目化的趨勢,為項目管理和預算管理理論和應用領域的擴展作一點嘗試性的探討。 本論文主要運用的項目管理方法有：文獻調(diào)查法、層次分析法、I-MR控制圖等,對體外診斷企業(yè)項目化預算控制管理作了深入的探討,主要完成了以下幾項研究：1.通過介紹企業(yè)項目化預算控制管理的相關(guān)理論和發(fā)展現(xiàn)狀,給出體外診斷企業(yè)進行項目化預算控制管理的研究內(nèi)容和研究方法。2.通過分析Z公司預算管理的逐漸項目化趨勢,分析研發(fā)項目預算管理中的問題和不足。3.通過對Z公司進行項目化預算控制管理的必要性、應用范圍和過程進行分析,提出進行項目化預算控制管理的實證研究方案,并給出項目化預算控制管理的ERP系統(tǒng)模塊設想。4.通過對Z公司應用背景的介紹,結(jié)合Z公司2009年以來研發(fā)預算和研發(fā)支出的明細數(shù)據(jù),從預算的形成、下達和預算的項目化控制管理等方面進行應用,最后給出應用效果和結(jié)論,并提出新的問題及對未來工作的展望。 本論文是對預算管理和項目化管理進行結(jié)合的一次嘗試性研究,為提高企業(yè)全面預算管理的水平,及豐富財務預算管理和項目化管理理論,具有一定的理論意義；為提升體外診斷企業(yè)的經(jīng)營管理水平,實現(xiàn)企業(yè)效益的最大化及戰(zhàn)略發(fā)展,具有一定的實踐意義。
[Abstract]:Applying the idea of project management in the overall budget management of an in vitro diagnosis enterprise can effectively bring R & D expenditure into the scope of project budget management and help the enterprise to resolve the operational risks. This paper is to conform to the trend of in vitro diagnosis of the enterprise financial budget gradually project, This paper studies the necessity of applying the idea of project management to financial budget, and puts forward an empirical research scheme of project budget control management in R & D budget management of enterprises in vitro. This paper focuses on how to focus on how to carry out project budget control management in R & D budget management of enterprises in vitro. To strengthen budget management by giving full play to the advantages of project management, In particular, the implementation and control of R & D project expenditure has a certain practical significance in order to achieve the overall financial and budgetary objectives and even the overall development strategy of the enterprise. Both academic and business circles have made extensive and in-depth research and application of project management and budget management. However, there is hardly any theoretical and empirical research on the combination of project management and enterprise financial budget management. This paper makes a tentative discussion on the extension of project management and budget management theory and application field. The main project management methods used in this paper are: literature survey, Analytic hierarchy process (AHP) I-MR control chart, etc. Mainly completed the following research: 1. Through the introduction of the enterprise project budget control management related theory and development status, The research content and research method of project budget control management in in vitro diagnosis enterprise are given. 2. Through analyzing the gradual project trend of Z company budget management, This paper analyzes the problems and shortcomings in R & D project budget management. 3. Through the analysis of the necessity, application scope and process of the project budget control management in company Z, this paper puts forward an empirical research scheme for the project budget control management. This paper also gives the ERP system module of project budget control management. Through the introduction of the application background of Z Company, combined with the detailed data of R & D budget and R & D expenditure since 2009, from the formation of budget, Finally, the application effect and conclusion are given, and new problems and prospects for future work are put forward. This paper is a trial study on the combination of budget management and project management, which has certain theoretical significance for improving the level of enterprise's overall budget management and enriching the theory of financial budget management and project management. In order to improve the management level of the enterprises in vitro diagnosis and realize the maximum benefit and strategic development of the enterprises, it has certain practical significance.
【學位授予單位】：中國科學院大學(工程管理與信息技術(shù)學院)
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.72

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本文編號：1551663