【摘要】：本論文針對案例企業(yè)輪胎產(chǎn)品研發(fā)項目預(yù)算管理存在的主要問題及其成因,運用作業(yè)基礎(chǔ)預(yù)算原理構(gòu)建基于作業(yè)的輪胎產(chǎn)品研發(fā)項目預(yù)算管理應(yīng)用體系,以達到輪胎產(chǎn)品開發(fā)項目預(yù)算管理方法更合理、科學(xué)和有效,也與項目的研發(fā)活動和過程更貼近,以實現(xiàn)研發(fā)資源合理有效配置最大化,促進企業(yè)研發(fā)項目目標的達成。作業(yè)基礎(chǔ)預(yù)算是作業(yè)管理應(yīng)用于預(yù)算領(lǐng)域的全新的課題,作為一種現(xiàn)代的預(yù)算方法,將是預(yù)算管理應(yīng)用研究的發(fā)展趨向。將現(xiàn)代研發(fā)項目預(yù)算管理理論和方法用于解決案例企業(yè)管理中的實際問題,具有一定的實踐意義。同時,探討案例企業(yè)輪胎產(chǎn)品開發(fā)項目基于作業(yè)的項目預(yù)算管理的現(xiàn)實可行性和預(yù)算實施的詳細方法和過程,以期對案例企業(yè)管理層改善輪胎產(chǎn)品開發(fā)項目預(yù)算效率,更加有效合理配置研發(fā)資源開拓新的思路和方法,為相同行業(yè)或其他行業(yè)的研發(fā)項目預(yù)算管理實務(wù)提供參考和借鑒。也具有一定的探索意義。本研究主要研究內(nèi)容為：對作業(yè)基礎(chǔ)預(yù)算理論與研發(fā)活動是否契合進行了研究和分析。在充分剖析案例企業(yè)研發(fā)項目預(yù)算管理的現(xiàn)狀、存在的主要問題及問題成因基礎(chǔ)上,探討了構(gòu)建基于作業(yè)的研發(fā)項目預(yù)算管理體系的適用性和可行性。為解決研發(fā)項目預(yù)算管理中的實際問題,將作業(yè)基礎(chǔ)預(yù)算原理作為理論基礎(chǔ),提出具體的,具有可操作性的G輪胎研發(fā)中心基于作業(yè)的產(chǎn)品研發(fā)項目預(yù)算管理重構(gòu)設(shè)計方案。設(shè)計了G研發(fā)中心矩陣式組織架構(gòu),使其與基于作業(yè)的項目預(yù)算管理模式相匹配。并提出了G輪胎研發(fā)中心基于作業(yè)的契約式項目預(yù)算管理模式。對G輪胎研發(fā)中心項目作業(yè)和作業(yè)中心劃分和基于作業(yè)的項目預(yù)算編制進行了設(shè)計和詳細闡述。設(shè)計了G輪胎研發(fā)中心基于作業(yè)的項目預(yù)算執(zhí)行和過程控制方法和基于作業(yè)的項目預(yù)算評價方法。為G輪胎研發(fā)中心基于作業(yè)的項目預(yù)算管理構(gòu)建了較為完整的應(yīng)用體系。本文主要是進行應(yīng)用性研究,采用了文獻研究法、案例研究法和比較研究法。研究設(shè)計的特色和創(chuàng)新點在于：構(gòu)建了較完整的基于作業(yè)的研發(fā)項目預(yù)算管理應(yīng)用體系,該體系將研發(fā)項目預(yù)算管理由靜態(tài)變?yōu)閯討B(tài),以作業(yè)為基礎(chǔ),與輪胎研發(fā)項目具體業(yè)務(wù)活動和目標密切結(jié)合,以實現(xiàn)項目預(yù)算事前、事中和事后的控制,提高研發(fā)項目預(yù)算的效率。以案例企業(yè)實際研發(fā)項目預(yù)算應(yīng)用為目地,具有實際的可操作性。
[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.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F406.7;F416.72

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