东风日产汽车金融有限公司预算管理系统化研究

发布时间：2018-06-08 15:39

本文选题：预算管理 + 系统化　；参考：《上海外国语大学》2014年硕士论文

【摘要】：汽车金融行业经过多年的发展，企业相互间竞争日益加剧。为提高市场竞争地位，通过预算管理使企业向整合管理和精细化方向转变，成为当前迫切需要解决的问题。信息技术日新月异，企业面临的市场环境复杂多变，，使得现有的预算管理模式面对前所未有的挑战。实行有效的预算管理，有利于节约成本费用，提升企业核心竞争力，有效优化企业资源。通过预算管理的系统化工作，建立先进的信息技术平台，围绕预算管理目标，全员全过程资源整合，便成为当前预算管理的主要工作。预算管理系统化需要企业考虑实施符合自身需求的预算管理软件。但是在预算管理实施过程中，软件的应用现状还是存在缺陷的，具体问题体现在：重目标、轻过程、疏于控制、仅依赖手工Excel的预算管理方式等。如何通过预算管理系统化，使企业基础管理ERP软件为预算所用，同时，以预算管理为主线，调动各环节各部门资源，开展精细化管理，成为本文研究的主要目的。本文以东风日产汽车金融有限公司为实际研究对象,综合运用预算管理、会计学、财务原理、信息系统应用等的专业知识，概述预算管理尤其是企业系统化方面的国内外研究现状，基于财务预算的具体业务,从公司的组织结构和业务流程的缺陷出发,对东风日产汽车金融有限公司现存问题进行分析，找出公司预算管理问题并针对性地进行成因分析。基于重组后的业务流程给出信息系统的数据流程，对其进行了优化和重组,而后对实施过程中可能出现的问题给出了建议，提出了组织系统化的相关理念。通过与各部门沟通，调查取证，优化了企业架构和建立多维查询体系,并提出了预算管理系统化的改进方案和实施步骤，使东风日产汽车金融公司预算管理体系更加完善，希望对提高公司未来的业务运营效率具有一定裨益。
[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.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F426.471

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