本文選題：預算管理 + 系統(tǒng)化��； 參考：《上海外國語大學》2014年碩士論文

【摘要】：汽車金融行業(yè)經過多年的發(fā)展，企業(yè)相互間競爭日益加劇。為提高市場競爭地位，通過預算管理使企業(yè)向整合管理和精細化方向轉變，成為當前迫切需要解決的問題。信息技術日新月異，企業(yè)面臨的市場環(huán)境復雜多變，，使得現(xiàn)有的預算管理模式面對前所未有的挑戰(zhàn)。實行有效的預算管理，有利于節(jié)約成本費用，提升企業(yè)核心競爭力，有效優(yōu)化企業(yè)資源。通過預算管理的系統(tǒng)化工作，建立先進的信息技術平臺，圍繞預算管理目標，全員全過程資源整合，便成為當前預算管理的主要工作。 預算管理系統(tǒng)化需要企業(yè)考慮實施符合自身需求的預算管理軟件。但是在預算管理實施過程中，軟件的應用現(xiàn)狀還是存在缺陷的，具體問題體現(xiàn)在：重目標、輕過程、疏于控制、僅依賴手工Excel的預算管理方式等。如何通過預算管理系統(tǒng)化，使企業(yè)基礎管理ERP軟件為預算所用，同時，以預算管理為主線，調動各環(huán)節(jié)各部門資源，開展精細化管理，成為本文研究的主要目的。 本文以東風日產汽車金融有限公司為實際研究對象,綜合運用預算管理、會計學、財務原理、信息系統(tǒng)應用等的專業(yè)知識，概述預算管理尤其是企業(yè)系統(tǒng)化方面的國內外研究現(xiàn)狀，基于財務預算的具體業(yè)務,從公司的組織結構和業(yè)務流程的缺陷出發(fā),對東風日產汽車金融有限公司現(xiàn)存問題進行分析，找出公司預算管理問題并針對性地進行成因分析�；谥亟M后的業(yè)務流程給出信息系統(tǒng)的數(shù)據(jù)流程，對其進行了優(yōu)化和重組,而后對實施過程中可能出現(xiàn)的問題給出了建議，提出了組織系統(tǒng)化的相關理念。通過與各部門溝通，調查取證，優(yōu)化了企業(yè)架構和建立多維查詢體系,并提出了預算管理系統(tǒng)化的改進方案和實施步驟，使東風日產汽車金融公司預算管理體系更加完善，希望對提高公司未來的業(yè)務運營效率具有一定裨益。
[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.
【學位授予單位】：上海外國語大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F275;F426.471

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本文編號：1996303