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全面预算管理的应用使得资源合理配置、业务流程优化,但在实施过程中往往与战略脱节,弱化了全面预算管理的指导作用。为有效衔接战略与企业预算,本文分析了平衡计分卡运用于全面预算管理的可行性,尝试通过平衡计分卡将企业的战略目标量化到财务、顾客、内部经营过程、学习与成长四个维度,重新构建基于平衡计分卡的企业全面预算管理,为企业的全面预算管理工作提供参考。
The application of total budget management makes the rational allocation of resources and business process optimization. However, in the implementation process, it tends to be out of step with the strategy and weakens the guiding role of overall budget management. In order to effectively link the strategy with the enterprise budget, this paper analyzes the feasibility of using BSC in comprehensive budget management, attempts to quantify the strategic goals of the enterprise through financial balance, customers, internal management process, learning and growth through the Balanced Scorecard Dimension, reconstruct the enterprise’s overall budget management based on the balanced scorecard, and provide a reference for the enterprise’s overall budget management.