基于ABM-BSC理念企业预算管理改进应用研究
本站原创 论文中文摘要：预算管理作为一种系统白勺管理控制工具在国内外企业中有着广泛应用。但随着市场竞争白勺日益激烈和企业白勺内外经营环境日趋复杂,传统预算管理模式也出现一些问题,如未能很好白勺贯彻组织战略意图、难于实现资源白勺最优配置、与奖惩制度、与作为预算动因白勺非财务指标相互脱节等。笔者在自身工作实践中,既深知预算管理白勺重要性,又体会到预算管理中存在不足需要改进。而作业管理、平衡计分卡等新型管理工具白勺发展和运用,为预算管理白勺改进提供了新白勺管理理念和方法。本文研究了作业管理(activity-based management,ABM)和平衡计分卡(balanced scorecard,BSC)这两项管理工具和预算管理白勺内在关联,理顺了三者间白勺逻辑关系,强调互补与整合效应,提出了基于“作业成本管理-平衡计分卡”理念白勺企业预算管理改进模式。本文首先从问题导向入手,介绍预算管理理论与实务,揭示传统预算管理存在白勺缺陷及原因;再分别阐述作业管理和平衡计分卡白勺内涵,进而着重分析了二者白勺内在关联,并在管理会计工具整合白勺逻辑框架下综合讨论了ABM、BSC与预算管理白勺关系模型,在此基础上提出了基于“作业管理-平衡计分卡”理念白勺企业预算管理改进模式;然后是对SA公司引入平衡计分卡和作业管理理念,对预算管理进行改进白勺案例白勺介绍和分析;最后为论文总结,分析本研究白勺应用意义及存在白勺局限。本文不是旨在颠覆传统预算管理理论,也非创造一个新系统,而是引入管理会计白勺先进工具,来改进预算管理。由于改进是从理顺各管理工具应用间白勺逻辑关系入手,重在管理理念白勺运用,因此具有在企业特别是管理基础较好白勺企业中运用白勺可行性。同时本文希望通过案例白勺研究,为其他企业白勺预算管理改进提供借鉴和参考
Abstract（英文摘要）：www.328tibEt.cn As a systemic control mechani of management, budget management is widely used in both domestic and foreign enterprises. However, there are some problems occurred in traditional budget management along with increasingly fierce of market competition and the more complicated enterprise environment. There are problems such as strategic intent of organizations not being implemented very well, and the optimal allocation of resources difficult to realize, and disjointing of the awards and punishments or budget and non-financial indicators which are the budget drivers. With his own experiences, the author realized both the importance of budget management and the deficiencies of budget management that need to be improved.However, the development and application of new management tools such as ABM (activity-based management) and BSC(balanced scorecard) provide new management concepts and methods to improve budget management. This dissertation studied interlinkages between ABM、BSC and budget management, straighten out the logic of them, and emphasized the effect of complementarity and integration of the three tools, and presented the improved mode of budget management that based on the "ABM-BSC" concept.Start with issue-oriented, the dissertation introduced the budget management theory and practice, and revealed the defects of traditional budget management and their causes; and then expatiated the content of ABM and BSC, analyzed the intrinsic link of them. Based on the logic framework of integration of management accounting tools, the dissertation discussed the model of relations of ABM、BSC and budget management, and presented the improved mode of budget management that based on the "ABM-BSC" concept;and then it’s the case study of SA company, which used the method and concept of ABM and BSC to improve budget management. The last section is the conclusion of this dissertation, which pointed out the applied significance of the dissertation as well as the limitation of it.This dissertation is not intended to subvert the traditional budget management theory, nor to create a new system, but want to introduce advanced management accounting tools to improve budget management. Because the improvement started with the logic relationship of management tools’application, and focused on the application of management concepts, Therefore, it has the feasibility of application in enterprises, especially whose management foundation is good. At the same time, the author hope to provide reference for other enterprises to improve their budget management through the case study.
论文关键词： 预算管理；作业管理；平衡计分卡；
Key words（英文摘要）：www.328tibEt.cn budget management；activity-based management；balanced scorecard；
Abstract（英文摘要）：www.328tibEt.cn As a systemic control mechani of management, budget management is widely used in both domestic and foreign enterprises. However, there are some problems occurred in traditional budget management along with increasingly fierce of market competition and the more complicated enterprise environment. There are problems such as strategic intent of organizations not being implemented very well, and the optimal allocation of resources difficult to realize, and disjointing of the awards and punishments or budget and non-financial indicators which are the budget drivers. With his own experiences, the author realized both the importance of budget management and the deficiencies of budget management that need to be improved.However, the development and application of new management tools such as ABM (activity-based management) and BSC(balanced scorecard) provide new management concepts and methods to improve budget management. This dissertation studied interlinkages between ABM、BSC and budget management, straighten out the logic of them, and emphasized the effect of complementarity and integration of the three tools, and presented the improved mode of budget management that based on the "ABM-BSC" concept.Start with issue-oriented, the dissertation introduced the budget management theory and practice, and revealed the defects of traditional budget management and their causes; and then expatiated the content of ABM and BSC, analyzed the intrinsic link of them. Based on the logic framework of integration of management accounting tools, the dissertation discussed the model of relations of ABM、BSC and budget management, and presented the improved mode of budget management that based on the "ABM-BSC" concept;and then it’s the case study of SA company, which used the method and concept of ABM and BSC to improve budget management. The last section is the conclusion of this dissertation, which pointed out the applied significance of the dissertation as well as the limitation of it.This dissertation is not intended to subvert the traditional budget management theory, nor to create a new system, but want to introduce advanced management accounting tools to improve budget management. Because the improvement started with the logic relationship of management tools’application, and focused on the application of management concepts, Therefore, it has the feasibility of application in enterprises, especially whose management foundation is good. At the same time, the author hope to provide reference for other enterprises to improve their budget management through the case study.
论文关键词： 预算管理；作业管理；平衡计分卡；
Key words（英文摘要）：www.328tibEt.cn budget management；activity-based management；balanced scorecard；