云箭集团基于平衡计分卡的全面预算管理改进研究

发布时间：2019-04-01 07:52

【摘要】：全面预算管理是现代企业中较为常用的重要运营管控工具,也是国有企业普遍采用的运营管控工具,但在企业实际中,全面预算管理又往往存在战略导向性不强、与业务工作脱节、单纯关注财务指标忽视非财务指标等问题,从而导致全面预算管理难以成为战略管控和资源配置的有效工具,预算指标准确性与科学性不高,预算管理难以落地的情况发生。平衡计分卡是从财务、客户、内部运营、学习与成长四个角度,将组织的战略落实为可操作的衡量指标和目标值的一种新型绩效管理体系。它在关注财务指标的同时,也关注非财务的影响因素,能够保证企业战略得到有效的执行,是企业加强战略管控、有效配置资源的最有效工具之一。本文旨在完善云箭集团全面预算管理体系,将平衡计分卡引入全面预算管理,构建云箭集团基于平衡计分卡的全面预算管理体系,将战略管控体系与全面预算管理体系融合,从实现企业战略的财务、客户、内部运营及学习与成长四个维度对企业实施全方面、多维度的管理控制,实现战略目标与经营计划、预算目标的结合,使企业中各部门的工作朝着一个共同的方向迈进。本文在全面预算管理理论与平衡计分卡理论研究基础上,对云箭集团原预算管理组织机构、管理流程进行了详细分析,对照实际运行效果,提出了原预算管理体系中存在的战略导向、过程管控、指标设计与结果评价问题,指出原预算管理体系难以将战略目标转化为经营目标和预算目标的现状,对如何更好地落实战略配置资源、提高预算管理效率、强化绩效考核进行了思考,在思考的基础上,搭建了云箭集团全面预算管理改进的框架,将平衡计分卡管理工具引入全面预算管理,对预算编制与执行、分析与控制、评价与激励流程进行了逐一梳理与优化,重新制定了预算编制与执行、分析与控制、评价与激励的流程,并对云箭集团基于平衡计分卡的全面预算管理体系运行效果进行了预测,对全面预算管理体系执行中需要注意的事项进行了提示、说明。
[Abstract]:Comprehensive budget management is an important operation control tool commonly used in modern enterprises, and it is also widely used in state-owned enterprises. However, in the practice of enterprises, the overall budget management often has a weak strategic orientation. Apart from the operational work, focusing solely on the financial indicators and ignoring the non-financial indicators, the overall budget management is difficult to become an effective tool for strategic control and resource allocation, and the accuracy and scientific nature of the budget indicators are not high. It is difficult for budget management to land on the ground. The balanced Scorecard (BSC) is a new performance management system from four angles: finance, customer, internal operation, learning and growth. It not only pays attention to the financial index, but also pays attention to the non-financial influencing factors, which can ensure the effective implementation of the enterprise strategy. It is one of the most effective tools for enterprises to strengthen strategic control and allocate resources effectively. The purpose of this paper is to perfect the overall budget management system of Yunjian Group, introduce the balanced scorecard into the overall budget management, construct the comprehensive budget management system of Yunjian Group based on the balanced scorecard, and integrate the strategic control system with the comprehensive budget management system. From the realization of enterprise strategy financial, customer, internal operation and learning and growth of the four dimensions of the implementation of all-round, multi-dimensional management control, to achieve strategic objectives, business plans, budget objectives, the combination of strategic objectives and business plans, budget objectives. To make the work of all departments in the enterprise towards a common direction. On the basis of comprehensive budget management theory and balanced scorecard theory, this paper makes a detailed analysis of the original budget management organization and management process of Yunjian Group, comparing with the actual operation effect. This paper puts forward the problems of strategic orientation, process control, index design and result evaluation in the original budget management system, and points out that it is difficult for the original budget management system to transform strategic objectives into business objectives and budget objectives. How to better implement the strategic allocation of resources, improve the efficiency of budget management, strengthen performance appraisal, on the basis of thinking, set up the Yunjian Group comprehensive budget management improvement framework, The balanced scorecard management tool is introduced into the overall budget management, and the budget preparation and execution, analysis and control, evaluation and incentive flow are combed and optimized one by one, and the budget formulation and execution, analysis and control are reformulated. The process of evaluation and incentive, and the operation effect of the comprehensive budget management system based on the balanced scorecard in Yunjian Group are predicted, and the matters needing attention in the implementation of the comprehensive budget management system are pointed out and explained.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.48

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