基于项目管理方法的IVD企业预算管理研究

发布时间：2018-03-01 11:08

本文关键词： 项目化管理体外诊断项目化预算控制　出处：《中国科学院大学(工程管理与信息技术学院)》2013年硕士论文　论文类型：学位论文

【摘要】：在体外诊断企业全面预算管理中运用项目化管理的思想,可以将研发费用有效地纳入到项目化预算管理的范畴,帮助企业化解经营风险、实现经营目标。本论文就是顺应体外诊断企业中财务预算逐渐项目化的趋势,对项目化管理的思想应用于财务预算的必要性进行研究以及提出在体外诊断企业研发预算管理中进行项目化预算控制管理的实证研究方案。本论文重点突出如何通过发挥项目化管理的优势来加强预算管理,特别是研发项目费用支出的执行和控制,为实现企业整体财务预算目标乃至整体发展战略都具有一定的实践意义。从各国的学术研究成果与企业管理实践看,学界与商界都对项目化管理及预算管理作过广泛而深入的研究和应用,但将项目化管理与企业财务预算管理进行结合的理论研究和实证研究成果几乎没有。本论文就是针对上述财务预算逐渐项目化的趋势,为项目管理和预算管理理论和应用领域的扩展作一点尝试性的探讨。本论文主要运用的项目管理方法有：文献调查法、层次分析法、I-MR控制图等,对体外诊断企业项目化预算控制管理作了深入的探讨,主要完成了以下几项研究：1.通过介绍企业项目化预算控制管理的相关理论和发展现状,给出体外诊断企业进行项目化预算控制管理的研究内容和研究方法。2.通过分析Z公司预算管理的逐渐项目化趋势,分析研发项目预算管理中的问题和不足。3.通过对Z公司进行项目化预算控制管理的必要性、应用范围和过程进行分析,提出进行项目化预算控制管理的实证研究方案,并给出项目化预算控制管理的ERP系统模块设想。4.通过对Z公司应用背景的介绍,结合Z公司2009年以来研发预算和研发支出的明细数据,从预算的形成、下达和预算的项目化控制管理等方面进行应用,最后给出应用效果和结论,并提出新的问题及对未来工作的展望。本论文是对预算管理和项目化管理进行结合的一次尝试性研究,为提高企业全面预算管理的水平,及丰富财务预算管理和项目化管理理论,具有一定的理论意义；为提升体外诊断企业的经营管理水平,实现企业效益的最大化及战略发展,具有一定的实践意义。
[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.
【学位授予单位】：中国科学院大学(工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72

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