YF汽车配件公司预算管理体系优化研究

发布时间：2018-01-30 10:57

本文关键词： 预算管理体系战略导向平衡计分卡　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着汽车行业竞争环境日益加剧，作为汽车行业附属行业的汽车配件行业的也随之进入了强烈的竞争环境中。汽车配件行业中的企业就应当正确的认识到企业发展不仅仅需要对企业的资源进行规划，，更需要将眼光提升到战略的高度，进行企业战略的规划。在汽车配件行业中，企业不经要制定符合自身的战略规划，还需要充分分析企业内外部环境，如何利用企业现有的内部资源，优化资源配置，降低企业的经营成本，提高收入和利润等问题。因此对于如何将企业战略规划与内外部资源进行衔接是非常重要的问题。基于战略导向预算管理就能将企业战略与内外部资源整合在一起，其意义显得尤为重要，特别是针对企业战略、财务指标与非财务指标，绩效管理等环节。本文选定了汽车配件行业最大的渠道供应商之一的YF汽车配件公司作为研究对象，首先对该公司现行的预算管理体系进行客观的描述，然后对现行预算管理所产生问题进行提炼和总结，得出该公司在预算管理组织体体系，预算制度体系以及预算管理流程和方法上出现问题，特别是预算管理信息系统缺，预算差异过大以及考评奖惩机制弱化这几个主要问题。然后本文对该公司产生的问题的原因进行深入的分析，认为该公司预算决策层和执行层的预算管理观念落后，预算管理复合型人才的缺失，以及公司的预算与战略管理严重脱节等三大重要原因。最后，本文根据对YF汽车配件公司现状以及战略发展需求，以预算管理须以公司战略导向为原则，运用平衡计分卡对现有的预算管理体系进行了优化。将公司战略与公司预算管理相结合，进一步健全了该公司预算管理组织机构、充实了预算管理内容、改进了预算管理流程和方法以及完善预算管理制度等YF汽车配件公司的预算管理体系的四个重要组成部分，最终形成了YF汽车配件公司战略导向的预算管理体系。
[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.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.72;F416.471

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