基于财务体系的煤炭企业信息系统引入模式
发布时间：2019-02-10 18:53
【摘要】：本文通过对煤炭企业内外部环境的分析,首先确定企业的战略目标。其次根据企业自身实际情况,将战略目标分解为财务、顾客、内部经营流程、员工学习和成长四个层次。在第一个层次,企业的战略目标可被分解为财务指标EVA,EVA又被分解为应收账款、营业费用等财务指标;后三个层次的逐层分解使财务指标转化为其它非财务指标。这样通过EVA和平衡计分卡的应用,构建起企业战略与财务系统的关联。同时,战略分解形成的四组指标也成为全面预算体系的管理内容。
[Abstract]:Based on the analysis of the internal and external environment of coal enterprises, this paper first determines the strategic objectives of the enterprises. Secondly, according to the actual situation of the enterprise, the strategic objective is divided into four levels: finance, customer, internal business process, staff learning and growth. At the first level, the strategic objective of the enterprise can be decomposed into financial index EVA,EVA and financial index such as accounts receivable and operating expenses, while the latter three levels of decomposition can transform the financial index into other non-financial indicators. Through the application of EVA and balanced scorecard, the relationship between enterprise strategy and financial system is constructed. At the same time, the strategic decomposition of the formation of four groups of indicators has become the overall budget system management content.
【作者单位】： 河南职业技术学院;
【分类号】：F406.7;F426.21
[Abstract]:Based on the analysis of the internal and external environment of coal enterprises, this paper first determines the strategic objectives of the enterprises. Secondly, according to the actual situation of the enterprise, the strategic objective is divided into four levels: finance, customer, internal business process, staff learning and growth. At the first level, the strategic objective of the enterprise can be decomposed into financial index EVA,EVA and financial index such as accounts receivable and operating expenses, while the latter three levels of decomposition can transform the financial index into other non-financial indicators. Through the application of EVA and balanced scorecard, the relationship between enterprise strategy and financial system is constructed. At the same time, the strategic decomposition of the formation of four groups of indicators has become the overall budget system management content.
【作者单位】： 河南职业技术学院;
【分类号】：F406.7;F426.21
【参考文献】
相关期刊论文 前1条
1 谭章禄,李学芳,张阁,王菊;煤炭企业信息化建设浅议[J];煤炭经济研究;2003年05期
【共引文献】
相关期刊论文 前10条
1 颜秉姝;;贸易经济信息化建设工作研究[J];改革与开放;2012年02期
2 付欣;郭鹏;;基于计算机网络的煤炭企业应用系统设计[J];计算机光盘软件与应用;2013年23期
3 袁伟;;煤炭企业信息化建设的现状与对策[J];华北科技学院学报;2009年03期
4 胡文岭;刘卫;彭德云;;基于WEB的煤炭生产计划系统设计与实现[J];河北省科学院学报;2011年01期
5 杨敬敏;;浅谈山西国有煤炭企业管理信息化[J];经济师;2008年08期
6 姬素红;;煤炭企业财务管理创新浅析[J];中国商界(上半月);2010年09期
7 张艳丽;李小伟;;浅析新形势下煤炭企业统计工作的现状及对策[J];内江科技;2009年11期
8 戚宏亮;;煤炭企业信息化的人才研究[J];煤;2008年03期
9 刘满娥;;浅谈煤炭企业发展与信息化建设[J];煤;2009年05期
10 王f，
本文编号：2419416
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2419416.html
