基于战略和价值链分析的全面预算管理体系的构建  

Establishment of Comprehensive Budget Management System Based on Strategy and Value Chain Analysis

作　　者：洪光辉[1] 田帅[1] 

机构地区：[1]中国能源建设集团广东省电力设计研究院,广东广州510663

出　　处：《建筑经济》2013年第4期74-76,共3页Construction Economy

摘　　要：基于战略和价值链分析的全面预算管理以企业的战略目标为起点,将战略目标分解至核心价值活动,依此编制并执行预算,根据预算反馈信息和外部环境变化对价值链进行调整,重新整合纳入预算系统并对其调节控制。在此基础上就企业管理主体如何利用全面预算管理驱动战略执行和促进内部价值链优化进行应用性说明。The comprehensive budget management based on strategy and value chain analysis takes collporate＇s strategic objectives as the starting point, deeomposes the strategic objectives to the core value activities, compiles and implements the budget, adjusts the value chain and re-integrates it into the budget system with regulation and control according to the budget feedback and external environmental changes. Finally, this paper thoroughly illus- trates how the corporate management uses the comprehensive budget management to driven strategies to implement and promote the optimization of the internal value chain.

关 键 词：战略 价值链分析 全面预算管理 

分 类 号：F407.9[经济管理—产业经济]