本文關(guān)鍵詞： 戰(zhàn)略管理 平衡計分卡 全面預(yù)算管理　出處：《西南財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：預(yù)算的本質(zhì)是為實施企業(yè)未來的計劃分配資源,隨著企業(yè)的發(fā)展和其組織性質(zhì)的變化,預(yù)算的作用和意義也得到了廣泛的延伸,其職能從最初形成時的成本和費用控制逐漸過渡到財務(wù)計劃,直到形成全面預(yù)算管理這一概念,在隨后的實踐過程中全面預(yù)算管理的方向也經(jīng)歷了以目標利潤為導(dǎo)向到以戰(zhàn)略為導(dǎo)向的轉(zhuǎn)變。以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理成為現(xiàn)在預(yù)算管理的發(fā)展趨勢的根本原因在于企業(yè)觀的變化,在新的企業(yè)觀里面企業(yè)不再僅僅是一個生產(chǎn)工具,而是有著自己的生命和價值觀念的事物,“有所為有所不為”正是對一個“生命體”的最佳詮釋,也是戰(zhàn)略的根本由來。 盡管以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理己成為企業(yè)管理者的共識,但是對它的認識和理解還不夠全面和深刻,導(dǎo)致在實踐的過程中“差之毫厘,失之千里”,根本原因就是對戰(zhàn)略與預(yù)算的認識不夠成熟,不能客觀的看待戰(zhàn)略的作用。怎樣圍繞以戰(zhàn)略為中心來構(gòu)建企業(yè)的全面預(yù)算管理體系、怎樣分解工作流程、怎樣保證該體系的正常運行在以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理中都是非常有意義的內(nèi)容�；蛘哒f企業(yè)該怎樣去適應(yīng)一個以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理體系,而不是讓全面預(yù)算管理體系來適應(yīng)企業(yè)自身,否則,掩耳盜鈴和自欺欺人的結(jié)局會一再地重演! 本文充分論述了以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理的發(fā)展歷程,詳細的闡述了以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理的相關(guān)理論,包括：戰(zhàn)略、平衡計分卡、全面預(yù)算管理,基于上述理論的內(nèi)在聯(lián)系提出以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理的指導(dǎo)思想是：以戰(zhàn)略為導(dǎo)向,平衡計分卡為依據(jù)。并基于這一思路結(jié)合XX旅游投資公司自身的全面預(yù)算管理來討論以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理體系的構(gòu)建,并從XX公司的以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理中存在的不足以及改進措施來認識以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理的重點和真正的含義。提出以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理之目的在于提高企業(yè)競爭力,并為XX公司指出未來強化以戰(zhàn)略為導(dǎo)向的全面預(yù)算管理的方向與途徑。
[Abstract]:The essence of the budget is to allocate resources for the implementation of the future plan of the enterprise. With the development of the enterprise and the change of its organizational nature, the role and significance of the budget has been extended widely. Its functions are gradually transitioning from cost and cost control at the time of its initial formation to financial planning, until the concept of comprehensive budget management is developed, In the following practice, the direction of comprehensive budget management has also experienced the transformation from the goal profit orientation to the strategic direction. The overall budget management guided by strategy has become the foundation of the development trend of the present budget management. The reason lies in the change of view of enterprise, In the new view of enterprise, the enterprise is no longer just a tool of production, but a thing with its own life and values. "something to do something" is the best interpretation of a "living body", and also the fundamental origin of strategy. Although the overall budget management based on strategy has become the consensus of enterprise managers, but the understanding and understanding of it is not comprehensive and profound enough, resulting in in the process of practice, The fundamental reason is that the understanding of strategy and budget is not mature enough to objectively view the role of strategy. How to build a comprehensive budget management system of an enterprise around the center of strategy, how to decompose the work flow, How to ensure the normal operation of the system in the strategic oriented overall budget management is a very meaningful content. Not to let the overall budget management system to adapt to the enterprise itself, otherwise, the end of deception and self-deception will be repeated again and again!!! This paper fully discusses the development course of the overall budget management based on the strategy, and expounds in detail the relevant theories of the overall budget management based on the strategy, including: strategy, balanced scorecard, comprehensive budget management, etc. Based on the internal relation of the above theory, the guiding ideology of strategic oriented comprehensive budget management is proposed as follows: strategic orientation, strategic orientation, Based on the balanced Scorecard, and combining with the comprehensive budget management of XX Tourism Investment Company itself, the paper discusses the construction of a strategic oriented comprehensive budget management system. From the deficiency of the strategy oriented comprehensive budget management of XX Company and the improvement measures, the emphasis and the real meaning of the strategy oriented total budget management are understood. The overall budget with the strategy as the direction is put forward. The aim of management is to improve the competitiveness of enterprises, And pointed out for XX company in the future to strengthen the strategy-oriented overall budget management direction and approach.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F592.6;F590.66

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本文編號：1531944