摘要
全面预算管理体系作为企业管理制度的一个重要组成部分,不仅是企业自我监督、自我约束的重要手段,而且已经成为新的竞争环境下企业实施战略管理的新工具。全文阐述了基于企业战略的全面预算管理的重要意义;解析了战略的本质,明确了基于企业战略的全面预算管理的概念及其基本特征。引入平衡计分卡和作业成本法的战略管理工具,把战略管理的贯彻、战略规划程序和预算程序组成一个整体,从而有助于确保预算对战略的支持,实现战略与预算的有效对接。
As a key section in business administration, comprehensive budget management system serves not only as a vital means of self-discipline and self-control, but a new tool in strategic business management in the modern competitive settings. Grounded upon the above--mentioned situation, this paper elaborates the significance of strategic comprehensive budget management, analyzes the essence of strategy, clarifies its definition and basic features, and ensures the support of budget to the strategy and realizes the effective matching of strategy and budget with new strategic tools as balance scoring cards and task cost method.
出处
《丽水学院学报》
2008年第6期16-20,共5页
Journal of Lishui University
关键词
全面预算管理
战略
平衡计分卡
作业分析
comprehensive budget management
strategies
balance scoring cards
task analysis
