基于平衡计分卡的H公司全面预算管理优化

发布时间：2018-03-27 13:05

本文选题：平衡计分卡　切入点：全面预算管理　出处：《重庆理工大学》2017年硕士论文

【摘要】：全面预算管理是以全面预算为手段对企业内部各部门、各单位的各种活动进行规划,并对相关财务及非财务资源进行配置、控制、考核,以便有效地组织和协调企业的经营活动,实现特定的经营目标。全面预算管理是战略管理的一种手段,战略目标可以通过预算管理来实现。要想清晰的表达企业战略目标,可以借助平衡计分卡系统,将具体预算目标与战略规划有机结合,可以实现企业长期目标与短期计划的有效衔接,保证战略的顺利实施,最终达成战略目标和保证企业健康发展。融合了平衡计分卡的全面预算管理体系将真正集结果导向与过程控制为一体,是全面预算管理未来发展的方向。本文以H公司为案例对象,通过实地调研和分析发现,H公司的全面预算管理工作存在的最主要问题是以短期的年度预算作为预算工作重点,没有编制能体现战略目标的中长期预算,存在预算与战略脱节的现象,使得公司的预算无法与战略目标结合。基于此,本文提出应用平衡计分卡,通过绘制战略地图,将企业战略目标转化成中长期预算目标,从而达到优化H公司全面预算管理工作的目的。一定程度上来讲,本文对促进相关企业的可持续健康发展和企业管理能力的提高具有一定的理论意义。
[Abstract]:Comprehensive budget management is to use the comprehensive budget as a means to plan the activities of various departments and units within the enterprise, and to allocate, control and assess the related financial and non-financial resources. In order to effectively organize and coordinate the business activities of the enterprise and achieve the specific business objectives. Comprehensive budget management is a means of strategic management, strategic objectives can be achieved through budget management. With the help of the balanced Scorecard system, the specific budget objectives and strategic planning can be combined organically, which can effectively link the long-term goals with the short-term plans, and ensure the smooth implementation of the strategy. Finally achieve the strategic goal and ensure the healthy development of the enterprise. The comprehensive budget management system, which integrates the balanced Scorecard, will truly integrate the result orientation and process control. This paper takes H Company as an example, through field investigation and analysis, finds that the most important problem in the overall budget management of H Company is to take the short-term annual budget as the focal point of the budget work. There is no medium and long term budget that can reflect the strategic objective, and there is the phenomenon that the budget is out of touch with the strategy, which makes the company's budget unable to be combined with the strategic objective. Based on this, this paper proposes to apply the balanced Scorecard to draw the strategic map. To transform the strategic objectives of the enterprise into medium- and long-term budget objectives, so as to achieve the goal of optimizing the overall budget management of H Company. To a certain extent, This paper has certain theoretical significance to promote the sustainable and healthy development of related enterprises and the improvement of enterprise management ability.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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