随着中国汽车市场的开放，中国的汽车零部件行业迎来了蓬勃的发展，各种先 进的管理理念，不断在中国施展开来。全面预算管理、中长期战略、动态的滚动预 测，先进的 ERP 系统，标准成本的实施，绩效管理等一系列先进的管理理念在中国 的制造行业生根发芽。但如何让这些先进的理念形成一个体系，并且对企业的发展 产生实质性的作用，是一个值得认真去研究的课题。 随着我国制造业的迅猛发展，当前我国在这一领域的发展已经跃居全球首位。 但随着面对全球的竞争者，中国的劳动力成本上升，企业盈利能力下滑等严峻的形 势。如何面对未来日益增长的不确定性进行预测和做好预案，体现企业家对自己持 续增长能力的把握与规避风险的把控能力。SRG 是一家跨国的汽车零部件公司,但在 全面预算管理体系方面存在着中长期战略计划，年度预算计划，考核目标等方面脱 节的问题。整个预算的管理体系没有从长期和短期结合起来管理，并且因为考核没 有关联到本年度的预算目标，以及考核未能分工厂独立考核，导致整个预算管理未 能起到指导公司发展的目的。本文首先通过查阅大量文献，研究并分析战略计划、 全面预算管理、滚动预测以及绩效管理等理论知识，然后找到这些理论之间内在连 接点。接下来，结合我国汽车行业的宏观经济分析以及汽车行业的预算管理探讨， 对 SRG 公司现在的预算管理现状及问题进行分析。最后通过对全面预算管理体系的 优化，将战略计划进行目标分解成年度经营目标，每年的年度预算，进一步贯穿与 落实这个年度经营目标，通过关键绩效指标的设定，保证全员朝着这个目标去努力， 通过综合运用以上工具实现战略、预算以及关键绩效指标的三位一体。最后结合滚 动预测去具体的跟踪与管理年度经营目标，根据市场情况实时调整行动计划，来保 证该目标的完成。 关键词：战略计划 全面预算管理 滚动预测 绩效管理 关键绩效指标II 华 中 科 技 大 学 硕 士 学 位 论 文 Abstract As the open of china Auto market, China auto parts industries have boost huge development. As the same time, many differentadvanced managementtheories have appeared. Comprehensive Budget management, Mid-long-term strategy, dynamic rolling forecast, advancing ERP, standardcostimplement, performance managementetc. have been growing in manufacturing industries of China. However, how to develop one set of good system from these theories tosupportcompany’s growing is a good studywork atcurrenttime. China have been the first-class scale manufacturing country with the rapidly development in manufacturing industries. But with the serious competition of global and labor cost increased, program profit had been dropped. How to make the forecast and proposalfor the uncertainty in the future demonstrate entrepreneur’s capability to controlthe risk and continuously development. SRG is one multinational company for product auto parts, but still exist the problem at integration of a comprehensive budget management system, which were strategy plan, annual plan, performance appraisal. The annual plan doesn’t link with strategy plan, and the performance review doesn’t refer to annual plan of plant, so it led to the budget cannot take as a guideline for the plant development. This thesis introduces the research on theory of the strategy plan, comprehensive budget management, rolling forecast and performance management at first, then analysis and study the logical relationship between these management tools. Secondly, through analyzing current macro-economic and current budget management situation in auto industries, we studied and analyzed SRG company current situation at comprehensive budget management, found the problem behind it. Last, through the improvement in the comprehensive budget management, we decompose strategy plan to every year, then annual budget target follows this decomposition goal, next set the K.P.I link to annualbudget’s operation target. With the combination of strategy plan, comprehensive budget and K.P.I, they are on the same road now. Next, we monitor and track the progress and results by the rolling forecast, if there are some change, we canadjust our action plan quickly so thatachieve our target. Keywords: Strategy Plan Comprehensive Budget Management Rolling Forecast Performance Management KeyPerformance IndicatorIII 华 中 科 技 大 学 硕 士 学 位 论 文 目 录 摘要................................................................................................I Abstract.............................................................................................II 目 录............................................................................................. III 图目录...............................................................................................V 表目录............................................................................................. VI 1 绪 论...........................................................................................1 1.1 选题的意义和背景....................................................................1 1.2 文献综述..................................................................................2 1.3 本文的研究内容及方法.............................................................6 2 理论基础.......................................................................................8 2.1 预算管理理论...........................................................................8 2.2 绩效管理理论.........................................................................12 3 SRG公司目前的现状与问题........................................................15 3.1 中国汽车行业的现状.................................................................15 3.2 SRG公司背景介绍..................................................................20 3.3 SRG公司预算管理现状...........................................................21 4 SRG公司全面预算管理体系的优化设计.......................................27 4.1 战略计划的优化......................................................................27 4.2 年度预算综合管理的优化........................................................28 4.3 绩效管理体系的优化...............................................................30IV 华 中 科 技 大 学 硕 士 学 位 论 文 4.4 优化设计的部分效果展示........................................................32 结束语..............................................................................................35 致 谢..............................................................................................38