产品创新、预算管理与公司的财务业绩

发布时间：2018-05-01 05:19

本文选题：预算控制 + 预算决策　；参考：《会计之友》2017年12期

【摘要】：产品创新和预算管理都是影响企业财务绩效的重要因素。当前,越来越多的企业开始关注产品创新过程中产生的成本与通过产品创新所带来的公司财务业绩变动之间的关系,而不同的企业对产品创新绩效和预算管理之间的关系又各有主张。从预算管理基本功能出发,基于不同功能下产品创新与财务业绩关系的探究,认为产品创新对公司财务业绩的影响依赖于企业对预算管理基本功能的定位,如果将预算定位为决策功能,此时的产品创新对企业财务业绩产生积极的影响。相反,如果将预算定位为控制功能,那么产品创新提升企业财务表现的可能性则较低。研究结论为产品创新背景下预算的作用对产品创新与企业财务业绩之间的关系提供了相应的经验证据。
[Abstract]:Product innovation and budget management are important factors that affect the financial performance of enterprises. At present, more and more enterprises begin to pay attention to the relationship between the cost generated in the process of product innovation and the changes in corporate financial performance brought by product innovation. Different enterprises have different opinions on the relationship between product innovation performance and budget management. Based on the basic functions of budget management and the relationship between product innovation and financial performance under different functions, it is concluded that the impact of product innovation on the financial performance of a company depends on the positioning of the basic functions of budget management. If the budget is defined as a decision-making function, the product innovation will have a positive impact on the financial performance of the enterprise. In contrast, if the budget is defined as a control function, product innovation is less likely to improve corporate financial performance. The research results provide empirical evidence for the relationship between product innovation and enterprise financial performance under the background of product innovation.
【作者单位】：华北电力大学经济与管理学院;
【分类号】：F273.1;F406.7;F425

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