全面预算管理工作流智能化的设计与实现——以C公司为例

发布时间：2018-03-19 23:09

本文选题：全面预算管理　切入点：工作流　出处：《会计之友》2017年23期 　论文类型：期刊论文

【摘要】：随着市场竞争加剧、产业升级和经济结构的转型,企业管理复杂程度日益增加。全面预算管理可以有效发挥精确管理、价值分析和持续改进的作用,对提高公司竞争力有十分重要的意义。在相关研究和理论的基础上,实际分析了企业全面预算管理体系的框架和预算责任网络。同时针对企业全面预算管理中存在的问题,提出预算管理是多环节、多任务、多流程、多循环和多用户组成的网络式结构体系,企业全面预算管理要达到科学、高效、简约、沟通的目标,设计合理的预算流程十分重要。借助于系统设计的理念和方法,通过系统架构设计、数据项设计、工作流设计、Excel表单设计、公式设计来支持流程的运行,初步实现了适合企业的简约全面预算管理智能化运作。
[Abstract]:With the intensification of market competition, the upgrading of industry and the transformation of economic structure, the complexity of enterprise management is increasing. Comprehensive budget management can effectively play the role of accurate management, value analysis and continuous improvement. On the basis of relevant research and theory, this paper analyzes the frame of enterprise's overall budget management system and budget responsibility network. At the same time, it aims at the problems existing in the enterprise's overall budget management. It is pointed out that budget management is a multi-link, multi-task, multi-process, multi-cycle and multi-user network structure system. The enterprise's overall budget management should achieve the goal of scientific, efficient, simple and communication. It is very important to design a reasonable budget process. With the help of the idea and method of system design, the operation of the process is supported by system architecture design, data item design, workflow design and Excel form design, formula design, etc. The intelligent operation of simple and comprehensive budget management is realized preliminarily.
【作者单位】：江苏理工学院商学院;
【基金】：美国管理会计师协会应用研究孵化基金项目“Do the design and use of performance measurement systems(PMSs) influence the achievement of ambidextrous innovation outcomes?”~~
【分类号】：F406.7;F426.4

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