本文選題：預(yù)算管理 + 系統(tǒng)化��； 參考：《上海外國語大學(xué)》2014年碩士論文

【摘要】：汽車金融行業(yè)經(jīng)過多年的發(fā)展，企業(yè)相互間競爭日益加劇。為提高市場競爭地位，通過預(yù)算管理使企業(yè)向整合管理和精細化方向轉(zhuǎn)變，成為當前迫切需要解決的問題。信息技術(shù)日新月異，企業(yè)面臨的市場環(huán)境復(fù)雜多變，，使得現(xiàn)有的預(yù)算管理模式面對前所未有的挑戰(zhàn)。實行有效的預(yù)算管理，有利于節(jié)約成本費用，提升企業(yè)核心競爭力，有效優(yōu)化企業(yè)資源。通過預(yù)算管理的系統(tǒng)化工作，建立先進的信息技術(shù)平臺，圍繞預(yù)算管理目標，全員全過程資源整合，便成為當前預(yù)算管理的主要工作。 預(yù)算管理系統(tǒng)化需要企業(yè)考慮實施符合自身需求的預(yù)算管理軟件。但是在預(yù)算管理實施過程中，軟件的應(yīng)用現(xiàn)狀還是存在缺陷的，具體問題體現(xiàn)在：重目標、輕過程、疏于控制、僅依賴手工Excel的預(yù)算管理方式等。如何通過預(yù)算管理系統(tǒng)化，使企業(yè)基礎(chǔ)管理ERP軟件為預(yù)算所用，同時，以預(yù)算管理為主線，調(diào)動各環(huán)節(jié)各部門資源，開展精細化管理，成為本文研究的主要目的。 本文以東風日產(chǎn)汽車金融有限公司為實際研究對象,綜合運用預(yù)算管理、會計學(xué)、財務(wù)原理、信息系統(tǒng)應(yīng)用等的專業(yè)知識，概述預(yù)算管理尤其是企業(yè)系統(tǒng)化方面的國內(nèi)外研究現(xiàn)狀，基于財務(wù)預(yù)算的具體業(yè)務(wù),從公司的組織結(jié)構(gòu)和業(yè)務(wù)流程的缺陷出發(fā),對東風日產(chǎn)汽車金融有限公司現(xiàn)存問題進行分析，找出公司預(yù)算管理問題并針對性地進行成因分析�；谥亟M后的業(yè)務(wù)流程給出信息系統(tǒng)的數(shù)據(jù)流程，對其進行了優(yōu)化和重組,而后對實施過程中可能出現(xiàn)的問題給出了建議，提出了組織系統(tǒng)化的相關(guān)理念。通過與各部門溝通，調(diào)查取證，優(yōu)化了企業(yè)架構(gòu)和建立多維查詢體系,并提出了預(yù)算管理系統(tǒng)化的改進方案和實施步驟，使東風日產(chǎn)汽車金融公司預(yù)算管理體系更加完善，希望對提高公司未來的業(yè)務(wù)運營效率具有一定裨益。
[Abstract]:After years of development, the competition between enterprises intensifies day by day. In order to improve the competitive position of the market, it is urgent to solve the problem that the budget management changes the enterprise to the direction of integration management and refinement. With the rapid development of information technology and the complex and changeable market environment, the existing budget management model faces unprecedented challenges. Effective budget management can save cost, improve core competitiveness and optimize enterprise resources. Through the systematic work of budget management, the establishment of advanced information technology platform, around the budget management objectives, the whole process of integration of resources, The systematization of budget management requires enterprises to consider the implementation of budget management software in line with their own needs. However, in the implementation of budget management, there are still some defects in the application of the software. The specific problems are: emphasizing the goal, neglecting the process, neglecting the control, relying only on the budget management mode of manual Excel, and so on. How to make ERP software of enterprise basic management used for budget through systematization of budget management, at the same time, taking budget management as the main line, mobilizing resources of all sectors, carrying out fine management, This paper takes Dongfeng Nissan Automobile Finance Co., Ltd. as the actual research object, synthetically applies the professional knowledge of budget management, accounting, financial principle, information system application, etc. This paper summarizes the current research situation of budget management, especially the systematization of enterprises at home and abroad, based on the specific business of financial budget, starting from the defects of the organizational structure and business process of the company. This paper analyzes the existing problems of Dongfeng Nissan Automobile Finance Co., Ltd. This paper gives the data flow of information system based on the reorganized business process, optimizes and reorganizes it, then gives some suggestions on the possible problems in the process of implementation, and puts forward the related concept of systematization of organization. Through communicating with various departments, investigating and collecting evidence, optimizing the enterprise structure and establishing multi-dimensional inquiry system, and putting forward the systematic improvement scheme and implementation steps of budget management, making the budget management system of Dongfeng Nissan Automobile Finance Company more perfect. Hope to improve the company's future business operation efficiency has certain benefits.
【學(xué)位授予單位】：上海外國語大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F275;F426.471

【參考文獻】

相關(guān)期刊論文 前10條

1 李冬嵬;張婷婷;劉暢;;基于博弈的企業(yè)全面預(yù)算管理框架體系構(gòu)建[J];北京工業(yè)職業(yè)技術(shù)學(xué)院學(xué)報;2009年01期

2 高勇;;全面預(yù)算與績效評價有機結(jié)合的思考[J];經(jīng)營管理者;2010年01期

3 屈航;;論全面預(yù)算管理的理論基礎(chǔ)[J];黑龍江對外經(jīng)貿(mào);2010年05期

4 李愛軍;對企業(yè)推行全面預(yù)算管理的思考[J];經(jīng)濟論壇;2004年10期

5 劉溈瑋;;基于全面預(yù)算管理的預(yù)算編制與審批的動態(tài)博弈[J];經(jīng)濟數(shù)學(xué);2010年02期

6 楊悅;;大型國有企業(yè)實施預(yù)算管理的經(jīng)驗和問題探討[J];價值工程;2010年15期

7 劉劍鋒;;ERP管理系統(tǒng)在企業(yè)財務(wù)管理中的作用[J];科技成果縱橫;2009年03期

8 金衛(wèi)健;夏勇;;ERP實施后企業(yè)績效評價[J];科技管理研究;2011年08期

9 馮戟;;關(guān)于現(xiàn)代企業(yè)預(yù)算管理與控制的思考[J];科協(xié)論壇(下半月);2009年08期

10 袁光華;張兆欣;李志堅;;預(yù)算管理軟件系統(tǒng)化探討[J];實驗技術(shù)與管理;2010年09期

本文編號：1996303