一汽—大众汽车有限公司奥迪项目财务控制研究

发布时间：2018-04-13 13:17

本文选题：奥迪项目 + 财务控制　；参考：《吉林大学》2013年硕士论文

【摘要】：企业要可持续发展，就需对自身的产品不断地更新换代，对于规模化大工业的汽车行业来说，更是如此。随着汽车行业的井喷式发展，各大汽车生产厂家，一方面在快速拓宽自身的产品线，另一方面，也加快自身产品的更新换代的速度，努力使自己在竞争中处于优势地位。而如何加强对项目的财务控制，，使项目在可控的方向上运行，是企业迫切需要解决的问题。项目财务控制是建立在财务管理理论基础之上，为实现某一项目的财务经济性整体目标，需对资产的购置（投资），资本的融通（筹资）和生产要素进行合理分配（运营），从而实现对项目事前、事中、事后的各项财务经济性指标控制，不断地优化项目的财务结果，确保项目各项财务指标能在可控范围内运行。面对激烈的市场竞争和形形色色的先进的现代管理理论方法，企业往往感到无从下手。而项目财务控制本身的特点是具有可模仿性却不具有可复制性，任何一种理论方法都有它的时代和企业文化背景，项目财务控制也不例外。因此，在引进、吸收项目财务控制思想进行指导实务时，必须对其进行深入的研究，并根据本企业特点，加以本土化的灵活运用，才能取得较为理想的效果。项目财务控制在项目管理中处于极其重要的角色，首先，它是项目经济性的守护者，一切项目行为都要受到项目经济性的制约，它代表着公司最根本的利益，在项目管理工作中起至关重要的作用。项目财务控制的工作，是平行于其他专业部门的工作，是通过收集项目行为带来的潜在收益与成本信息，通过特定的计算过程，向外输出带有具体经济性指标的结果，向项目组提出财务方面的项目行为评价及决策意见。它提供项目决策所需一系列量化指标结果。可以说，项目财务控制部门是项目决策者的“总参谋部”。本文旨在介绍一汽大众汽车有限公司（以下简称“一汽大众公司”）奥迪项目的财务控制实务，研究其先进性的操作，挖掘其不足，从而向读者提出一系列可操作性强的项目财务控制实务性指导，提高企业的项目财务控制水平。为使读者能更好地理解一汽大众公司的实务操作流程，本文介绍了一个Model A的项目案例，详细介绍了一汽大众公司奥迪项目财务控制的全过程。项目财务控制是一个复杂的系统工程，其在国外汽车行业，早已引起高度重视，并已得到严格的执行。而国内大多数汽车生产商还停留在项目财务控制的形式上，执行环节还远远不够。目前还没有对这一实务进行系统研究，希望本文能向读者提供项目财务控制实务方面的研究提供参考。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.471

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