發(fā)布時(shí)間：2018-03-01 11:08

  本文關(guān)鍵詞： 項(xiàng)目化管理 體外診斷 項(xiàng)目化預(yù)算控制　出處：《中國(guó)科學(xué)院大學(xué)(工程管理與信息技術(shù)學(xué)院)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：在體外診斷企業(yè)全面預(yù)算管理中運(yùn)用項(xiàng)目化管理的思想,可以將研發(fā)費(fèi)用有效地納入到項(xiàng)目化預(yù)算管理的范疇,幫助企業(yè)化解經(jīng)營(yíng)風(fēng)險(xiǎn)、實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)。本論文就是順應(yīng)體外診斷企業(yè)中財(cái)務(wù)預(yù)算逐漸項(xiàng)目化的趨勢(shì),對(duì)項(xiàng)目化管理的思想應(yīng)用于財(cái)務(wù)預(yù)算的必要性進(jìn)行研究以及提出在體外診斷企業(yè)研發(fā)預(yù)算管理中進(jìn)行項(xiàng)目化預(yù)算控制管理的實(shí)證研究方案。本論文重點(diǎn)突出如何通過(guò)發(fā)揮項(xiàng)目化管理的優(yōu)勢(shì)來(lái)加強(qiáng)預(yù)算管理,特別是研發(fā)項(xiàng)目費(fèi)用支出的執(zhí)行和控制,為實(shí)現(xiàn)企業(yè)整體財(cái)務(wù)預(yù)算目標(biāo)乃至整體發(fā)展戰(zhàn)略都具有一定的實(shí)踐意義。從各國(guó)的學(xué)術(shù)研究成果與企業(yè)管理實(shí)踐看,學(xué)界與商界都對(duì)項(xiàng)目化管理及預(yù)算管理作過(guò)廣泛而深入的研究和應(yīng)用,但將項(xiàng)目化管理與企業(yè)財(cái)務(wù)預(yù)算管理進(jìn)行結(jié)合的理論研究和實(shí)證研究成果幾乎沒(méi)有。本論文就是針對(duì)上述財(cái)務(wù)預(yù)算逐漸項(xiàng)目化的趨勢(shì),為項(xiàng)目管理和預(yù)算管理理論和應(yīng)用領(lǐng)域的擴(kuò)展作一點(diǎn)嘗試性的探討。 本論文主要運(yùn)用的項(xiàng)目管理方法有：文獻(xiàn)調(diào)查法、層次分析法、I-MR控制圖等,對(duì)體外診斷企業(yè)項(xiàng)目化預(yù)算控制管理作了深入的探討,主要完成了以下幾項(xiàng)研究：1.通過(guò)介紹企業(yè)項(xiàng)目化預(yù)算控制管理的相關(guān)理論和發(fā)展現(xiàn)狀,給出體外診斷企業(yè)進(jìn)行項(xiàng)目化預(yù)算控制管理的研究?jī)?nèi)容和研究方法。2.通過(guò)分析Z公司預(yù)算管理的逐漸項(xiàng)目化趨勢(shì),分析研發(fā)項(xiàng)目預(yù)算管理中的問(wèn)題和不足。3.通過(guò)對(duì)Z公司進(jìn)行項(xiàng)目化預(yù)算控制管理的必要性、應(yīng)用范圍和過(guò)程進(jìn)行分析,提出進(jìn)行項(xiàng)目化預(yù)算控制管理的實(shí)證研究方案,并給出項(xiàng)目化預(yù)算控制管理的ERP系統(tǒng)模塊設(shè)想。4.通過(guò)對(duì)Z公司應(yīng)用背景的介紹,結(jié)合Z公司2009年以來(lái)研發(fā)預(yù)算和研發(fā)支出的明細(xì)數(shù)據(jù),從預(yù)算的形成、下達(dá)和預(yù)算的項(xiàng)目化控制管理等方面進(jìn)行應(yīng)用,最后給出應(yīng)用效果和結(jié)論,并提出新的問(wèn)題及對(duì)未來(lái)工作的展望。 本論文是對(duì)預(yù)算管理和項(xiàng)目化管理進(jìn)行結(jié)合的一次嘗試性研究,為提高企業(yè)全面預(yù)算管理的水平,及豐富財(cái)務(wù)預(yù)算管理和項(xiàng)目化管理理論,具有一定的理論意義；為提升體外診斷企業(yè)的經(jīng)營(yíng)管理水平,實(shí)現(xiàn)企業(yè)效益的最大化及戰(zhàn)略發(fā)展,具有一定的實(shí)踐意義。
[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.
【學(xué)位授予單位】：中國(guó)科學(xué)院大學(xué)(工程管理與信息技術(shù)學(xué)院)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.72

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