【作者】 刘春梅；

【导师】 钟秀琴； 何险峰；

【作者基本信息】 电子科技大学 ， 软件工程（专业学位）， 2013， 硕士

【摘要】 当今国内的汽车行业面临着激烈的市场竞争，在竞争中抢夺市场的占有率是最重要的任务。消费者们选择产品的出发点都是低价格，高品质为导向。因此，如何开源节流，如何有效并且高效的进行成本控制成为了当前中国的汽车工厂所面临的重要的课题。而在成本控制的方法里，预算法则是有效又切实可行的方法。本文首先从当今汽车行业的现状以及以广州汽车厂面临的问题为实例着手，分析了在该工厂中，导入预算管理系统的必要性。然后，给出了预算系统实现的硬件构成设计方案。最后，重点介绍了预算系统的软件设计方法，其中主要包括系统需求分析、工作流设计、各个不同接口的设计、数据库设计、系统的实现以及系统测试等。本预算系统的设计思想核心是，通过对预算的“事前预测、事中控制、事后分析”，从而实现良好的成本控制。让预算有参考，有依据，成本可监控，可追溯。并且通过对预算/实绩数据的分析，可以对下一次预算提供改善依据，从而实现一个正向的P(计划)D(行动)C(控制)A(分析)环状结构的良性循环。该汽车工厂通过预算系统的导入，让各种财务制度有了信息化的手段的支撑。并且由于流程管理（工作流）的应用，从而大大提高了生产过程中的规范性和效率，带来良好的经济效益。更多还原

【Abstract】 The domestic automobile industry is facing fierce market competition. In thecompetition to snatch market share is one of the most important tasks. Consumerschoose products starting point is low price, high quality-oriented.Thus, how to effectiveand efficient cost control has become the current Chinese car factory is facing theimportant task. In the methods of cost control, budget law is valid and practical method.This thesis from the current automobile industry current situation and currentproblems of a car factory, analyzed in an automobile factory, into the budgetmanagement system and the necessity. Then, given the budget system hardware design.Finally, introduced the budget system software design method, which mainly includethe workflow design, different system interface design, database design,the realizationof real contrast.The core of budget system management thoughts is based on analyzing the"advance forecast, things in control, after the analysis" can be very good for cost control,in order to achieve good cost control. Let budget can be referenced, evidence-based,cost can be monitored, can be traced. And by the budget/performance data analysis,can provide improved basis for the next budget. In order to achieve a positive P (Plan) D(Do) C (Control) A (Analysis) virtuous circle ring structure.The car factory through the budget implementation, so that the factory ’s variousfinancial systems have the means of information to support. And because the processmanagement (workflow) applications, greatly improves the production processefficiency and normative, produced good economic benefits.更多还原