本文選題：奧迪項(xiàng)目 + 財(cái)務(wù)控制　； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：企業(yè)要可持續(xù)發(fā)展，就需對(duì)自身的產(chǎn)品不斷地更新?lián)Q代，對(duì)于規(guī)�；蠊I(yè)的汽車(chē)行業(yè)來(lái)說(shuō)，更是如此。隨著汽車(chē)行業(yè)的井噴式發(fā)展，各大汽車(chē)生產(chǎn)廠(chǎng)家，一方面在快速拓寬自身的產(chǎn)品線(xiàn)，另一方面，也加快自身產(chǎn)品的更新?lián)Q代的速度，努力使自己在競(jìng)爭(zhēng)中處于優(yōu)勢(shì)地位。而如何加強(qiáng)對(duì)項(xiàng)目的財(cái)務(wù)控制，，使項(xiàng)目在可控的方向上運(yùn)行，是企業(yè)迫切需要解決的問(wèn)題。 項(xiàng)目財(cái)務(wù)控制是建立在財(cái)務(wù)管理理論基礎(chǔ)之上，為實(shí)現(xiàn)某一項(xiàng)目的財(cái)務(wù)經(jīng)濟(jì)性整體目標(biāo)，需對(duì)資產(chǎn)的購(gòu)置（投資），資本的融通（籌資）和生產(chǎn)要素進(jìn)行合理分配（運(yùn)營(yíng)），從而實(shí)現(xiàn)對(duì)項(xiàng)目事前、事中、事后的各項(xiàng)財(cái)務(wù)經(jīng)濟(jì)性指標(biāo)控制，不斷地優(yōu)化項(xiàng)目的財(cái)務(wù)結(jié)果，確保項(xiàng)目各項(xiàng)財(cái)務(wù)指標(biāo)能在可控范圍內(nèi)運(yùn)行。 面對(duì)激烈的市場(chǎng)競(jìng)爭(zhēng)和形形色色的先進(jìn)的現(xiàn)代管理理論方法，企業(yè)往往感到無(wú)從下手。而項(xiàng)目財(cái)務(wù)控制本身的特點(diǎn)是具有可模仿性卻不具有可復(fù)制性，任何一種理論方法都有它的時(shí)代和企業(yè)文化背景，項(xiàng)目財(cái)務(wù)控制也不例外。因此，在引進(jìn)、吸收項(xiàng)目財(cái)務(wù)控制思想進(jìn)行指導(dǎo)實(shí)務(wù)時(shí)，必須對(duì)其進(jìn)行深入的研究，并根據(jù)本企業(yè)特點(diǎn)，加以本土化的靈活運(yùn)用，才能取得較為理想的效果。 項(xiàng)目財(cái)務(wù)控制在項(xiàng)目管理中處于極其重要的角色，首先，它是項(xiàng)目經(jīng)濟(jì)性的守護(hù)者，一切項(xiàng)目行為都要受到項(xiàng)目經(jīng)濟(jì)性的制約，它代表著公司最根本的利益，在項(xiàng)目管理工作中起至關(guān)重要的作用。 項(xiàng)目財(cái)務(wù)控制的工作，是平行于其他專(zhuān)業(yè)部門(mén)的工作，是通過(guò)收集項(xiàng)目行為帶來(lái)的潛在收益與成本信息，通過(guò)特定的計(jì)算過(guò)程，向外輸出帶有具體經(jīng)濟(jì)性指標(biāo)的結(jié)果，向項(xiàng)目組提出財(cái)務(wù)方面的項(xiàng)目行為評(píng)價(jià)及決策意見(jiàn)。它提供項(xiàng)目決策所需一系列量化指標(biāo)結(jié)果�？梢哉f(shuō)，項(xiàng)目財(cái)務(wù)控制部門(mén)是項(xiàng)目決策者的“總參謀部”。 本文旨在介紹一汽大眾汽車(chē)有限公司（以下簡(jiǎn)稱(chēng)“一汽大眾公司”）奧迪項(xiàng)目的財(cái)務(wù)控制實(shí)務(wù)，研究其先進(jìn)性的操作，挖掘其不足，從而向讀者提出一系列可操作性強(qiáng)的項(xiàng)目財(cái)務(wù)控制實(shí)務(wù)性指導(dǎo)，提高企業(yè)的項(xiàng)目財(cái)務(wù)控制水平。為使讀者能更好地理解一汽大眾公司的實(shí)務(wù)操作流程，本文介紹了一個(gè)Model A的項(xiàng)目案例，詳細(xì)介紹了一汽大眾公司奧迪項(xiàng)目財(cái)務(wù)控制的全過(guò)程。 項(xiàng)目財(cái)務(wù)控制是一個(gè)復(fù)雜的系統(tǒng)工程，其在國(guó)外汽車(chē)行業(yè)，早已引起高度重視，并已得到嚴(yán)格的執(zhí)行。而國(guó)內(nèi)大多數(shù)汽車(chē)生產(chǎn)商還停留在項(xiàng)目財(cái)務(wù)控制的形式上，執(zhí)行環(huán)節(jié)還遠(yuǎn)遠(yuǎn)不夠。目前還沒(méi)有對(duì)這一實(shí)務(wù)進(jìn)行系統(tǒng)研究，希望本文能向讀者提供項(xiàng)目財(cái)務(wù)控制實(shí)務(wù)方面的研究提供參考。
[Abstract]:If enterprises want to develop sustainably, they need to update their own products constantly, especially for the automobile industry with large scale industry.With the development of the automobile industry, on the one hand, the major automobile manufacturers are expanding their product lines quickly, on the other hand, they are also speeding up the speed of upgrading their own products, and striving to make themselves in an advantageous position in the competition.How to strengthen the financial control of the project and make the project run in a controllable direction is an urgent problem that enterprises need to solve.The financial control of a project is based on the theory of financial management.The purchase of assets (investment, capital financing) and production factors should be rationally distributed (operation), so as to control the financial economic indexes before, during and after the project, so as to optimize the financial results of the project continuously.To ensure that the project financial indicators can be controlled within the scope of operation.Faced with fierce market competition and various advanced modern management theories and methods, enterprises often feel helpless.The characteristic of project financial control itself is that it is imitative but not replicable. Any theory and method has its era and enterprise culture background, and project financial control is no exception.Therefore, when introducing and absorbing the idea of project financial control to guide practice, we must deeply study it and apply it flexibly according to the characteristics of the enterprise, in order to obtain more ideal results.Project financial control plays an extremely important role in project management. First of all, it is the guardian of project economy, and all project behaviors are restricted by project economy, which represents the most fundamental interests of the company.Play a vital role in project management.The work of project financial control is parallel to the work of other professional departments. It collects information on potential benefits and costs brought about by project behavior, and outputs the results with specific economic indicators through a specific calculation process.Provide project behavior evaluation and decision-making advice to project team.It provides a set of quantitative results for project decision-making.It can be said that the project financial control department is the "general staff" of project decision makers.The purpose of this paper is to introduce the financial control practice of Audi project of FAW Volkswagen Co., Ltd. (hereinafter referred to as FAW Volkswagen Company), to study its advanced operation and to excavate its shortcomings.Thus, a series of practical guidance of project financial control is put forward for readers to improve the level of project financial control.In order to make readers better understand the practical operation flow of FAW Volkswagen, this paper introduces a project case of Model A, and introduces the whole process of Audi project financial control in FAW Volkswagen in detail.Project financial control is a complex system engineering, which has been paid great attention to and executed strictly in foreign automobile industry.Most domestic auto manufacturers still stay in the form of project financial control, the implementation is far from enough.At present, there is no systematic research on this practice. It is hoped that this paper can provide readers with reference for the study of project financial control practice.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.471

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