【作者】 李扬；

【导师】 谭庆美；

【作者基本信息】 天津大学 ， 工商管理（专业学位）， 2017， 硕士

【摘要】 近年来,我国客运交通市场发展迅猛,随着市场化程度不断提高,企业所面临的不确定因素也越来越多,市场竞争持续加剧,竞争对手层出不穷,这些都对传统的出租汽车企业的生存与发展形成前所未有的严峻挑战。T公司作为本市出租汽车行业的经营规模最大的骨干企业,最近几年由于受到经济不景气的影响和地铁、网约车等新型交通业态的冲击,其经营业绩发生了较大的滑坡。公司要想尽快扭转这一不利局面,就必须适应新的经济形势,及时转变管理观念,把企业管理体系的重心从过程管理转向战略管理,促使企业的管理层更注重对市场环境的研究,使制订的战略更具前瞻性,从而扭转公司连年亏损的不利局面。实施全面预算管理不但能够使T公司的管理水平得到提升、优化公司的资源配置,而且由于其独具的战略导向性,还能够为公司战略目标的实现提供有效的帮助。本文对T公司预算管理的发展历程、体系流程等作了深入的研究,并对其实施的现状作了详尽透彻的剖析,指出T公司的这一管理活动在各个环节中的问题所在,并结合各种先进的管理理念和方法,对这些问题提出有针对性的改进意见。此外,还提出运用SWOT、PEST等先进的分析方法对公司的外部、内部状况实施评估,使其战略定位准确性得以提高,并对公司预算活动的组织结构、编制程序等加以优化,为T公司打造出一个既适应外部环境又能解决内部问题的全面预算管理体系。更多还原

【Abstract】 In recent years,the passenger transport market of our country is developing rapidly.As the marketization degree is growing dramatically,the uncertain factors facing by enterprises encounter tend to be tough,the market competition continue to intensify,and competitors come out.All of these pose an unprecedented severe challenge to the survival and development of taxi companies in the traditional industry.As a key enterprise with the largest business scale in the taxi industry in this city,T company is facing decrease in its business performance in recent years due to the influence of economic downturn,impact from subway,online hailed cars,and other types of new transportation.If the company wants to reverse such situations,it must adapt itself to the new economic situation,and change its management concepts,shifting the focus of the company’s management system from process management to strategy management,so as to urge the management of the company pays more attention to the study of marketing environment,make more foresighted strategies,which will consequently change the unfavorable situation of the company’s deficits in successive years.By implementing the comprehensive budge management,not only the management level of T company can be improved,the resource allocation also be optimized.Meanwhile,effective assistance can also be offered to accomplish the company’s strategic targets accounting for the unique strategic orientation of the comprehensive budge management.In this dissertation,the author conducts in-depth study on the development history,system procedure.Meanwhile,it analyzes the current situation of implement,pointing out the problems in each process of the T company’s management,and puts forward targeted improvement suggestions on these issues with various advanced management concepts and methods.In addition,the author also proposes to adopt advanced analytical methods such as SWOT and PEST to assess the external and internal environment of the company so as to make its strategic positioning more accurate.It also optimizes the organization structure and programming for the company’s budgeting,and finally establish a comprehensive budget managementsystem for T company,which is adaptable to the external environment and is capable of facilitating internal problem solving.更多还原