本文關(guān)鍵詞： 預算管理體系 戰(zhàn)略導向 平衡計分卡　出處：《華南理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著汽車行業(yè)競爭環(huán)境日益加劇，作為汽車行業(yè)附屬行業(yè)的汽車配件行業(yè)的也隨之進入了強烈的競爭環(huán)境中。汽車配件行業(yè)中的企業(yè)就應(yīng)當正確的認識到企業(yè)發(fā)展不僅僅需要對企業(yè)的資源進行規(guī)劃，，更需要將眼光提升到戰(zhàn)略的高度，進行企業(yè)戰(zhàn)略的規(guī)劃。在汽車配件行業(yè)中，企業(yè)不經(jīng)要制定符合自身的戰(zhàn)略規(guī)劃，還需要充分分析企業(yè)內(nèi)外部環(huán)境，如何利用企業(yè)現(xiàn)有的內(nèi)部資源，優(yōu)化資源配置，降低企業(yè)的經(jīng)營成本，提高收入和利潤等問題。因此對于如何將企業(yè)戰(zhàn)略規(guī)劃與內(nèi)外部資源進行銜接是非常重要的問題�；趹�(zhàn)略導向預算管理就能將企業(yè)戰(zhàn)略與內(nèi)外部資源整合在一起，其意義顯得尤為重要，特別是針對企業(yè)戰(zhàn)略、財務(wù)指標與非財務(wù)指標，績效管理等環(huán)節(jié)。 本文選定了汽車配件行業(yè)最大的渠道供應(yīng)商之一的YF汽車配件公司作為研究對象，首先對該公司現(xiàn)行的預算管理體系進行客觀的描述，然后對現(xiàn)行預算管理所產(chǎn)生問題進行提煉和總結(jié)，得出該公司在預算管理組織體體系，預算制度體系以及預算管理流程和方法上出現(xiàn)問題，特別是預算管理信息系統(tǒng)缺，預算差異過大以及考評獎懲機制弱化這幾個主要問題。然后本文對該公司產(chǎn)生的問題的原因進行深入的分析，認為該公司預算決策層和執(zhí)行層的預算管理觀念落后，預算管理復合型人才的缺失，以及公司的預算與戰(zhàn)略管理嚴重脫節(jié)等三大重要原因。 最后，本文根據(jù)對YF汽車配件公司現(xiàn)狀以及戰(zhàn)略發(fā)展需求，以預算管理須以公司戰(zhàn)略導向為原則，運用平衡計分卡對現(xiàn)有的預算管理體系進行了優(yōu)化。 將公司戰(zhàn)略與公司預算管理相結(jié)合，進一步健全了該公司預算管理組織機構(gòu)、充實了預算管理內(nèi)容、改進了預算管理流程和方法以及完善預算管理制度等YF汽車配件公司的預算管理體系的四個重要組成部分，最終形成了YF汽車配件公司戰(zhàn)略導向的預算管理體系。
[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.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.72;F416.471

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