“凡事预则立，不预则废”，战略是预算的起点和导向，预算管理是战略 目标的程序化和可量化的过程，企业战略能够实现，关键在于预算能否得到有效 贯彻执行。自 1920 年美国通用汽车公司、杜邦公司等运用预算管理作为企业的 管理工具以来，预算管理开始风靡全球，目前美国有 90%、欧洲有 95%的企业仍 在使用预算管理这种工具。 预算的编制方法有自上而下、自下而上或两者相结合三种方法，这三种方 法往往依据决策者的经验法则和主观因素来制定，很容易受到人为因素的影响， 造成预算不准确或分配不合理，直接影响企业的经营绩效。为避免出现这种情况， 本文以烯旺科技公司为样本，充分研究层次分析法在烯旺科技公司预算管理中的 应用，并借助相关理论对公司各经济单位确定层次分析法的各项指标权重，在此 基础上进行分析总结。本文尝试通过层次分析法解决预算管理中不确定性和分配 的不合理性，使预算管理中复杂的决策问题更加符合逻辑规律。 在本文研究中，首先确立目标，通过访谈和问卷调查分析，获取影响预算 管理的主要因素，利用层次分析法对各经济单位的权重进行分配，进而获取预算 配置方案，并以烯旺科技公司为例，从生产经营预算和投资预算 2 个方面，完成 了公司内部预算管理体系的构建，实现了公司预算分配方案的优化研究，提升预 算管理工作水平，本文的研究结论如下： （1）考虑到生产经营预算管理的评估因素，在烯旺科技公司预算管理中， 按照重要程度，各预算指标由高到低依次为：生产制造预算、薪酬福利预算、销 售预算、其他支出预算、日常经营预算。 （2）借助 AHP 分析可知，烯旺科技公司投资预算在各经济单位的资金配置 高低次序为：生产制造中心、营销中心、研发中心、医疗中心、行政管理中心、 总经办、驻外机构。 研究结论表明：本文用层次分析法将预算管理中的复杂决策予以层次化， 对预算目标进行科学分配，使得目标决策更加符合逻辑规律，避免因主观意识造 成预算的不确定性，从而有效提升预算管理的科学性，在具体的预算管理过程中， 决策者可以考虑纳入更多的预算管理指标，做好实时动态跟踪，取长补短，提升 企业经营效益。 关键词：预算管理；层次分析法；生产经营预算；投资预算MBA 学位论文 作者：邵雄钊 烯旺科技公司预算管理 AHP 应用优化研究 II Research on the AHP Optimization for Budget Management of Grahope New Materials Technologies Inc Abstract The comprehensive budget management plays an extremely vital role in the procedural and quantifiable goal of the strategy which meanwhile is the starting point and orientation of the management itself. Therefore, the realization of enterprise strategy depends on the implementation of the comprehensive budget. More than 90% of American and 95% of European enterprises still use budget management since General Motors and DuPont have taken their first step on this management tool in 1920. There are three methods for the budget: top-down, bottom-up or a combination of the two. These three methods are often formulated according to the rules of thumb and subjective factors of decision makers. They are easily affected by human factors, resulting in inaccurate budgets or unreasonable distribution, which directly affects the business performance of enterprises. In order to avoid this situation, this paper takes Grahope New Materials Technologies Inc as a sample, fully studies the application of AHP in the budget management of the company, and uses the relevant theory to determine the weights of the indicators of the AHP for each economic unit of the company. Based on this to analysis and summary. This paper attempts to solve the irrationality of uncertainty and distribution in budget management through AHP, and makes the complex decision-making problems more logical in budget management . In the research of this paper, we first establish the goal, obtain the main factors affecting budget management through interviews and questionnaires, and use the analytic hierarchy process to allocate the weights of various economic units, and then obtain the budget allocation plan. Taking Grahope New Materials Technologies Inc as an example, this paper completed the construction of the company's internal budget management system from two aspects of production and operation budget and investment budget. Realized the optimization research of the company's budget allocation plan, and improved the budget management work level. The conclusions of this paper are as follows: （1）The importance order of business budget management of GNM can be listed in light of the evaluation factors of production and operation budget management:MBA 学位论文 作者：邵雄钊 烯旺科技公司预算管理 AHP 应用优化研究 III manufacture budget management > salary and welfare budget> sales budget > other expenditure budget > daily operation budget management. （2）With AHP, we can see that the The budget of the investment allocation of GNM in each economic unit is in the order of production and Manufacture Center > Marketing Center > R&D Center > Medical Center > Administrative Center > General Manager Office > Overseas Offices. The conclusions of the study shows that this paper uses AHP to hierarchically solve complex decisions in budget management, and scientifically allocates budget targets, which making target decisions more logical and avoiding budget uncertainty due to subjective consciousness, thus effectively improving the scientificity of budget management. In the specific budget management process, decision makers can consider including more budget management indicators, do real-time dynamic tracking, learn from each other's strengths, and thereby improving business efficiency. Keywords: Budget Management; Analytic Hierarchy Process; Production And Operation Budget ; The Budget Of The InvestmentMBA 学位论文 作者：邵雄钊 烯旺科技公司预算管理 AHP 应用优化研究 IV 目 录 中文摘要......................................................................................................I ABSTRACT....................................................................................................II 第一章 绪论............................................................................................... 1 1.1 研究背景和意义.............................................................................................1 1.2 国内外文献综述.............................................................................................3 1.2.1 国外文献综述.....................................................................................3 1.2.2 国内文献综述.....................................................................................3 1.3 研究思路和框架.............................................................................................4 1.4 研究方法与创新点.........................................................................................5 1.4.1 研究方法.............................................................................................5 1.4.2 创新点.................................................................................................6 第二章 相关理论和方法...........................................................................7 2.1 预算管理的意义.............................................................................................7 2.1.1 预算管理的一般解释.........................................................................7 2.1.2 预算管理的功能和作用.....................................................................8 2.1.3 企业预算的性质和编制方式内容.....................................................9 2.2 层次分析法(AHP)原理.................................................................................11 2.2.1 层次分析法概念................................................................................11 2.2.2 层次分析法的分析具体过程...........................................................12 2.2.3 层次分析法在企业预算管理中的应用...........................................12 第三章 烯旺科技公司预算管理现状分析.............................................14 3.1 烯旺科技公司简介.......................................................................................14 3.2 烯旺科技公司预算管理程序和方法...........................................................16 3.2.1 烯旺科技公司投资预算编制程序...................................................16 3.2.2 烯旺科技公司生产经营预算编制程序...................