本文關(guān)鍵詞： 預(yù)算管理體系 戰(zhàn)略導(dǎo)向 平衡計(jì)分卡　出處：《華南理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：隨著汽車(chē)行業(yè)競(jìng)爭(zhēng)環(huán)境日益加劇，作為汽車(chē)行業(yè)附屬行業(yè)的汽車(chē)配件行業(yè)的也隨之進(jìn)入了強(qiáng)烈的競(jìng)爭(zhēng)環(huán)境中。汽車(chē)配件行業(yè)中的企業(yè)就應(yīng)當(dāng)正確的認(rèn)識(shí)到企業(yè)發(fā)展不僅僅需要對(duì)企業(yè)的資源進(jìn)行規(guī)劃，，更需要將眼光提升到戰(zhàn)略的高度，進(jìn)行企業(yè)戰(zhàn)略的規(guī)劃。在汽車(chē)配件行業(yè)中，企業(yè)不經(jīng)要制定符合自身的戰(zhàn)略規(guī)劃，還需要充分分析企業(yè)內(nèi)外部環(huán)境，如何利用企業(yè)現(xiàn)有的內(nèi)部資源，優(yōu)化資源配置，降低企業(yè)的經(jīng)營(yíng)成本，提高收入和利潤(rùn)等問(wèn)題。因此對(duì)于如何將企業(yè)戰(zhàn)略規(guī)劃與內(nèi)外部資源進(jìn)行銜接是非常重要的問(wèn)題。基于戰(zhàn)略導(dǎo)向預(yù)算管理就能將企業(yè)戰(zhàn)略與內(nèi)外部資源整合在一起，其意義顯得尤為重要，特別是針對(duì)企業(yè)戰(zhàn)略、財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo)，績(jī)效管理等環(huán)節(jié)。 本文選定了汽車(chē)配件行業(yè)最大的渠道供應(yīng)商之一的YF汽車(chē)配件公司作為研究對(duì)象，首先對(duì)該公司現(xiàn)行的預(yù)算管理體系進(jìn)行客觀的描述，然后對(duì)現(xiàn)行預(yù)算管理所產(chǎn)生問(wèn)題進(jìn)行提煉和總結(jié)，得出該公司在預(yù)算管理組織體體系，預(yù)算制度體系以及預(yù)算管理流程和方法上出現(xiàn)問(wèn)題，特別是預(yù)算管理信息系統(tǒng)缺，預(yù)算差異過(guò)大以及考評(píng)獎(jiǎng)懲機(jī)制弱化這幾個(gè)主要問(wèn)題。然后本文對(duì)該公司產(chǎn)生的問(wèn)題的原因進(jìn)行深入的分析，認(rèn)為該公司預(yù)算決策層和執(zhí)行層的預(yù)算管理觀念落后，預(yù)算管理復(fù)合型人才的缺失，以及公司的預(yù)算與戰(zhàn)略管理嚴(yán)重脫節(jié)等三大重要原因。 最后，本文根據(jù)對(duì)YF汽車(chē)配件公司現(xiàn)狀以及戰(zhàn)略發(fā)展需求，以預(yù)算管理須以公司戰(zhàn)略導(dǎo)向?yàn)樵瓌t，運(yùn)用平衡計(jì)分卡對(duì)現(xiàn)有的預(yù)算管理體系進(jìn)行了優(yōu)化。 將公司戰(zhàn)略與公司預(yù)算管理相結(jié)合，進(jìn)一步健全了該公司預(yù)算管理組織機(jī)構(gòu)、充實(shí)了預(yù)算管理內(nèi)容、改進(jìn)了預(yù)算管理流程和方法以及完善預(yù)算管理制度等YF汽車(chē)配件公司的預(yù)算管理體系的四個(gè)重要組成部分，最終形成了YF汽車(chē)配件公司戰(zhàn)略導(dǎo)向的預(yù)算管理體系。
[Abstract]:With the increasing competition environment of automobile industry. As a subsidiary of the automobile industry, the auto parts industry has also entered a strong competitive environment. Enterprises in the auto parts industry should correctly realize that the development of enterprises not only needs to regulate the resources of enterprises. Row. In the auto parts industry, enterprises do not need to formulate their own strategic planning, but also need to fully analyze the internal and external environment of the enterprise. How to use the existing internal resources of enterprises, optimize the allocation of resources, reduce the operating costs of enterprises. Therefore, how to link enterprise strategic planning with internal and external resources is very important. Based on strategic budget management, enterprise strategy and internal and external resources can be integrated in the same. Up. Its significance is especially important, especially for enterprise strategy, financial index and non-financial index, performance management and so on. This paper selects YF Auto parts Company, one of the biggest channel suppliers in the auto parts industry, as the research object. Firstly, it describes the current budget management system of the company objectively. Then the problems arising from the current budget management are refined and summarized, and it is concluded that there are problems in the budget management organizational system, the budget system system, and the budget management process and methods. Especially the lack of budget management information system, the large budget difference and the weakening of the evaluation, reward and punishment mechanism. Then this paper analyzes the causes of the problems. It is considered that the concept of budget management in the budget decision-making and executive levels of the company is backward, the lack of complex talents in budget management and the serious disconnection between the budget and strategic management of the company are three important reasons. Finally, according to the current situation of YF Auto parts Company and the demand of strategic development, this paper optimizes the existing budget management system by using balanced Scorecard, which is based on the principle that the budget management should be guided by the company's strategy. The combination of company strategy and budget management has further improved the organization of the company's budget management and enriched the content of the budget management. Improve the budget management process and methods as well as improve the budget management system YF auto parts of the four important components of the budget management system. Finally, the formation of YF auto parts company strategic-oriented budget management system.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.72;F416.471

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 湯谷良,杜菲;基于公司戰(zhàn)略預(yù)算目標(biāo)體系模型的構(gòu)建[J];財(cái)會(huì)通訊;2004年03期

2 胡俊南;徐曉陽(yáng);;國(guó)內(nèi)外企業(yè)全面預(yù)算管理實(shí)施中存在的難點(diǎn)[J];財(cái)會(huì)月刊;2007年05期

3 張巧紅;;淺談現(xiàn)代企業(yè)全面預(yù)算管理體系之構(gòu)建[J];財(cái)政監(jiān)督;2007年08期

4 張雙才;基于作業(yè)成本法的預(yù)算管理體系[J];東南大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);2002年S2期

5 許漢友;岳峰;;基于價(jià)值鏈的集團(tuán)公司全面預(yù)算管理模式的設(shè)計(jì)與實(shí)施[J];改革與戰(zhàn)略;2007年12期

6 曾維林;謝愛(ài)萍;;戰(zhàn)略導(dǎo)向下企業(yè)預(yù)算管理體系的構(gòu)建及其應(yīng)用[J];中國(guó)管理信息化;2008年02期

7 姚長(zhǎng)興;;試論企業(yè)全面預(yù)算管理體系[J];工業(yè)審計(jì)與會(huì)計(jì);2007年04期

8 何瑛;全面預(yù)算管理的體系框架和主要功能[J];經(jīng)濟(jì)與管理研究;2005年02期

9 王斌,竺素娥;論資本預(yù)算管理體系的構(gòu)建[J];會(huì)計(jì)研究;2002年05期

10 王斌,高晨;論管理會(huì)計(jì)工具整合系統(tǒng)[J];會(huì)計(jì)研究;2004年04期

本文編號(hào)：1476072