对A通讯有限公司构建预算管理体系的思考

华中科技大学硕士学位论文对A通讯有限公司构建预算管理体系的思考姓名：周庆海申请学位级别：硕士专业：工商管理指导教师：王向阳20050430IWTO,,,,,.,.,,,——A,,.IIAbstractAftertheenteringofchinaintoWTO,thedomesticenterprisesareintheenvironmentconsistingofknowledge-economyandglobalintegration.Atthesametime,withtheenteringofoverseaenterprises,itisurgentforChinatobuildhisownbigscaledandsuperscaledgroupcorporationtoresisttheintensecompetition.Asthecorespiritofthemodernmanagementsystem,overallbudgetmanagementiswidelyadoptedbyforeignfamouscompanies.Aboveall,theapplicationofoverallbudgetmanagementinChinesecompanies(especiallyforindustrialcompanies)isplayinganimportantroleinthefoundationofmoderncompanysystem,improvementforthemanagementlevelandreinforcesthecapabilityformarketcompetition.Thisgoalofthisarticleistoapplybudgetingmanagementtheoryandpracticetoindustrialenterprisesandaimsatimprovingthemanagementlevelandeconomicbenefitsofthem.Firstly,thepaperintroducesthehistoricdevelopmentprocessofbudgetingmanagementthought.Secondly,beginningwiththebasictheory,thisarticleisdoingacompletestudyfortheoverallbudgetmanagement.Inaddition,thisthesisspeciallyanalyzesthepresentcondition,problemsandreasonofbudgetingmanagementaboutChineseenterprises.Then,itdeeplystudiesmanagementfeaturesofindustrialcorporationsinchina,therelationbetweenorganizationstructureandbudgetmanagement,therelationbetweenmoderncompanysystemandbudgetmanagement.Then,throughthecasestudyforoverallbudgetmanagementofACompany,thepaperputtheemphasisonhowtoestablisharationaloverallbudgetingsystemforindustrialcompaniesinchina,respectivelyintroducingtheprocessofdrawingup,controlling,adjustingandevaluatingforthebudgetandanalyzingthekeypointsforfulfillmentofoverallbudgetmanagement.Moreover,italsoputsforwardsomenewideasofhowtocombinewiththecompany'srealityduringthefulfillment.Finally,thisarticledrawsaconclusionandforeseesforfutureofbudgetmanagement.KeywordsBudgetmanagementCompanystrategyBudgetobjectiveBudgetsystem_____1::A211.11.1.11)18[1]202)[2]1.1.21)19211931193016280%192332)19601.21.2.1[16],1.2.2[34]41.3.90%100%1)2)[43]3)4)5)6)51.41990?EwTELCO.LTD(1994-1996)()GunPartnersLeeGrogaryye()[6](PayingPeopletolie)622.12.1.1[7]212.2.21)()/100%7=()/100%A./100%B.C.2)8222.21)()()92)3)12124)10[8]5)();[35]()2.323[16]1)11[14]2)123)4)132.4242.51)25142)211533.1,[14]1996330001994572919941995199419957301988240198760%198955019881034%40%19992.318367001)2)3)164)5)6)7)8)9)10),173.21)2)3)1844.141.,,,19M4.21)2)3)204)4.3214.4[6]20uM22235A(A)5.15.1.1A19931998:5.1.2A2451A12123255.2“”2000A2003201.820041)3026.2)3.075.3).A(--)+++5.326A1)20042003.2004200312.20032%.2003.20031%2%..2)AA3)27524)AA5)[39]28A[45]A(ROA)29(ROE)ROE,(ROA)A6)AAA2004200411529.71N6.16T18L5.5526.82.910.292003305%2004512004%%NTL30.573.616.528721524.3562.6113.040.220.250.376.16185.5520.7360.5818.69120.611510029.7110018.20.651.5,1.25,0.250.080.680.120.25.200417.817,200320043.81.60.60.05,2.5,0.150.025.20040.620040.520041.62527.5312700.598.18%0%1.82%25.87525.250.60.02597.58%2.32%0.1%5.4[15][13]32A537)A“”A33A20031500/20041460/8)A34A5.5A1)2)3)3554555.6A36A2004522004%28.629.7196.2618.820.3592.389.89.36104.704.23.8110.522.42.5960.0260.0251040.0650.04162.53.2393.075105.3396.26%,,92.38%,4.7%.,10.52%,4%37A20045.7“”A5.7.11)2)385.7.2A1)1%0.5%2)0.5%3)()1%0.5%()()0.51395.7.31)2)A5.840411),,,2)ERPERP424344[1].[M].2003.1-2.[2].:[M].,2003.7-158.[3].[M].,2003.271-274.[4].[M].,2002.3-42.[5].[M].,2001.317-374[6],.[M].,2001.4-29.[7].[M].,2002.16-78.[8].[M].,2001.17-21.[9]Rustenburg.JanWillem.“ASystemapproachtobudget-constrainedsparepartsmanagement”[M].TechnischeUniversiteitEindhoven,2000.16-178.[10]Woelfel,Charles.J.Budgetingpricing&costcontrol:adesktopencyclopedia[M].ChicagoI11:ProbusPubCo,1987.52-140.[11].[M].,2000.46-125[12],.[M].,2002.62-120.[13],,.[M].,1999.469.[14],,.[M].2001.1-15.[15].[M].,1999.135.[16].[M].,2004.81-82.[17].[M].,2000.20-216.45[18]ZustRGadufG.“Life-cyclemodelingasinstrumentforlife-cycleengineering”[J].AnnalsoftheCIRP,1997,46:102-103.[19]PhillipWBalsmerier,WendellJ.V.“SupplyChainManagement”[M].McGraw-Hill,1996.124-227.[20]AharonT.Ziner.“AComparisonofThreeMethodsofPerformanceAppraisalWithRegardtoGoalProperties,GoalPerception,andRaterSatisfaction”[J].Group&OrganizationManagement,2000,25:175-190.[21]WilliamC.Parr.“StrategicPlanning,MeasurementandCustomerValue”[M].UniversityofTennessee,1997.24-160.[22]MarianaNiehaus.“Competition:creatingnewmarketspace”[M].TheNamibiaEconomist,2001.18-86.[23]C.T.Homgren,GeorgeFoster,SrikantM.Datar.“CostAccounting.AManagerialEmphasis”[M].PrenticeHall,2000.1-120.[24]LawrenceS.KleimanHuman.“ResourceManagement:AToolforCompetitiveAdvantage”[M].McGraw-Hill,2000.1-82.[25]Barney,J.“Lookinginsideforcompetitiveadvantage[M].AcademyofManagementExecutive,1999.50-162.[26]ChristopherH.Loverlock.ClassifyingServicestoGainStrategicMarketingInsights”[J].JournalofMarketing,1983,47:46-48.[27]JamesL.Hesket,ThomasO.Jones,GaryW.Loveman,WEarlSasser,Jr.andLeonardA.Schlesinger.“PuttingtheService-ProfitChaintoWork”[M].HarvardBusinessReview,1994.140-220.[28]ThomasTeal.ServiceComesFirst:AnInterviewwithUSAA'