G轮胎研发中心基于作业的项目预算管理研究
发布时间：2018-10-29 15:02
【摘要】：本论文针对案例企业轮胎产品研发项目预算管理存在的主要问题及其成因,运用作业基础预算原理构建基于作业的轮胎产品研发项目预算管理应用体系,以达到轮胎产品开发项目预算管理方法更合理、科学和有效,也与项目的研发活动和过程更贴近,以实现研发资源合理有效配置最大化,促进企业研发项目目标的达成。作业基础预算是作业管理应用于预算领域的全新的课题,作为一种现代的预算方法,将是预算管理应用研究的发展趋向。将现代研发项目预算管理理论和方法用于解决案例企业管理中的实际问题,具有一定的实践意义。同时,探讨案例企业轮胎产品开发项目基于作业的项目预算管理的现实可行性和预算实施的详细方法和过程,以期对案例企业管理层改善轮胎产品开发项目预算效率,更加有效合理配置研发资源开拓新的思路和方法,为相同行业或其他行业的研发项目预算管理实务提供参考和借鉴。也具有一定的探索意义。本研究主要研究内容为：对作业基础预算理论与研发活动是否契合进行了研究和分析。在充分剖析案例企业研发项目预算管理的现状、存在的主要问题及问题成因基础上,探讨了构建基于作业的研发项目预算管理体系的适用性和可行性。为解决研发项目预算管理中的实际问题,将作业基础预算原理作为理论基础,提出具体的,具有可操作性的G轮胎研发中心基于作业的产品研发项目预算管理重构设计方案。设计了G研发中心矩阵式组织架构,使其与基于作业的项目预算管理模式相匹配。并提出了G轮胎研发中心基于作业的契约式项目预算管理模式。对G轮胎研发中心项目作业和作业中心划分和基于作业的项目预算编制进行了设计和详细阐述。设计了G轮胎研发中心基于作业的项目预算执行和过程控制方法和基于作业的项目预算评价方法。为G轮胎研发中心基于作业的项目预算管理构建了较为完整的应用体系。本文主要是进行应用性研究,采用了文献研究法、案例研究法和比较研究法。研究设计的特色和创新点在于：构建了较完整的基于作业的研发项目预算管理应用体系,该体系将研发项目预算管理由静态变为动态,以作业为基础,与轮胎研发项目具体业务活动和目标密切结合,以实现项目预算事前、事中和事后的控制,提高研发项目预算的效率。以案例企业实际研发项目预算应用为目地,具有实际的可操作性。
[Abstract]:This paper aims at the main problems and causes of budget management of tire product R & D project in case enterprises, and applies the principle of activity-based budget to construct the application system of budget management for tire product R & D project based on activity. In order to achieve more reasonable, scientific and effective management method of tire product development project budget, and also more close to the project R & D activities and processes, in order to achieve the maximum rational and effective allocation of R & D resources and promote the enterprise R & D project objectives. Activity-based budgeting (ABB) is a new subject which is applied in the field of budget by activity-based management. As a modern budgeting method, it will be the development trend of the applied research of budget management. It is of certain practical significance to apply the theory and method of modern R & D project budget management to solve the practical problems in case management. At the same time, the paper discusses the practical feasibility of the project budget management based on operation and the detailed method and process of budget implementation in the case enterprise tire product development project, in order to improve the budget efficiency of the tire product development project for the management of the case enterprise. More effective allocation of R & D resources to explore new ideas and methods for the same industry or other industries of R & D project budget management practice to provide reference and reference. Also has certain exploration significance. The main contents of this study are as follows: research and analysis on the fit of activity-based budgeting theory and R & D activities. On the basis of analyzing the present situation of R & D project budget management in case enterprises, the main problems and the causes of the problems, the applicability and feasibility of constructing activity-based R & D project budget management system are discussed. In order to solve the practical problems in budget management of R & D projects, this paper takes the principle of Activity-based Budget as the theoretical basis, and puts forward a concrete and operable reconfiguration design scheme for the project budget management of product R & D projects based on activity in G Tire R & D Center. The matrix structure of G R & D center is designed to match the activity-based project budget management model. A contract project budget management model based on activity in G tire R & D center is proposed. The project operation and operation center division of G tire R & D center and the project budget preparation based on operation are designed and elaborated in detail. The project budget execution and process control method and the project budget evaluation method based on activity in G tire R & D center are designed. A more complete application system is constructed for the project budget management of G tire R & D center based on activity. This article mainly carries on the application research, has adopted the literature research method, the case study method and the comparison research method. The characteristics and innovations of the research and design are as follows: a more complete activity-based application system of R & D project budget management is constructed, which changes the budget management of R & D project from static to dynamic, and is based on activity. Closely integrate with the specific business activities and objectives of the tire R & D project to achieve the control of the project budget before, during and after the project, and improve the efficiency of the R & D project budget. With the application of R & D project budget in case enterprise, it has practical maneuverability.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F416.72
本文编号：2298026
[Abstract]:This paper aims at the main problems and causes of budget management of tire product R & D project in case enterprises, and applies the principle of activity-based budget to construct the application system of budget management for tire product R & D project based on activity. In order to achieve more reasonable, scientific and effective management method of tire product development project budget, and also more close to the project R & D activities and processes, in order to achieve the maximum rational and effective allocation of R & D resources and promote the enterprise R & D project objectives. Activity-based budgeting (ABB) is a new subject which is applied in the field of budget by activity-based management. As a modern budgeting method, it will be the development trend of the applied research of budget management. It is of certain practical significance to apply the theory and method of modern R & D project budget management to solve the practical problems in case management. At the same time, the paper discusses the practical feasibility of the project budget management based on operation and the detailed method and process of budget implementation in the case enterprise tire product development project, in order to improve the budget efficiency of the tire product development project for the management of the case enterprise. More effective allocation of R & D resources to explore new ideas and methods for the same industry or other industries of R & D project budget management practice to provide reference and reference. Also has certain exploration significance. The main contents of this study are as follows: research and analysis on the fit of activity-based budgeting theory and R & D activities. On the basis of analyzing the present situation of R & D project budget management in case enterprises, the main problems and the causes of the problems, the applicability and feasibility of constructing activity-based R & D project budget management system are discussed. In order to solve the practical problems in budget management of R & D projects, this paper takes the principle of Activity-based Budget as the theoretical basis, and puts forward a concrete and operable reconfiguration design scheme for the project budget management of product R & D projects based on activity in G Tire R & D Center. The matrix structure of G R & D center is designed to match the activity-based project budget management model. A contract project budget management model based on activity in G tire R & D center is proposed. The project operation and operation center division of G tire R & D center and the project budget preparation based on operation are designed and elaborated in detail. The project budget execution and process control method and the project budget evaluation method based on activity in G tire R & D center are designed. A more complete application system is constructed for the project budget management of G tire R & D center based on activity. This article mainly carries on the application research, has adopted the literature research method, the case study method and the comparison research method. The characteristics and innovations of the research and design are as follows: a more complete activity-based application system of R & D project budget management is constructed, which changes the budget management of R & D project from static to dynamic, and is based on activity. Closely integrate with the specific business activities and objectives of the tire R & D project to achieve the control of the project budget before, during and after the project, and improve the efficiency of the R & D project budget. With the application of R & D project budget in case enterprise, it has practical maneuverability.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F416.72
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