为什么业务流程管理总是败多胜少?——一个管理会计的视角  

Why Business Process Management Always Loses More and Wins Less?——A Managerial Accounting Perspective

作　　者：于增彪[1] 桑向阳[1] 

机构地区：[1]清华大学经济管理学院,100084

出　　处：《会计研究》2014年第6期48-56,97,共9页Accounting Research

摘　　要：本文使用调查问卷数据,通过构建包含战略、信息技术和管理实施三要素的流程管理系统,以及包含目标设定、监控、奖惩机制三要素的管理会计系统,考察了管理会计系统与流程管理对提升组织业绩的效应,解释了企业流程管理面临失败的原因,即缺乏对管理会计系统的使用。研究结果显示,组织进行作业链和供应链管理、引入信息技术手段,只有通过管理会计系统,才能够显著改善组织业绩。而目标设定与组织战略的结合、监控与流程管理系统三要素的结合对组织业绩同样有显著的正向影响,可见管理会计系统能够解决我国企业流程管理实践中的信息效率问题。Based on aquestionnaire survey,this paper explores the economic consequences of business process management and managerial accounting system in Chinese firms. The study constructs business process management system which contains strategy,information technology and implementation; and managerial accounting system which contains goal- setting,monitoring,and incentive schemes. The study finds that the lack of managerial accounting system leads to the failure of business process management. Statistical data show that activity / supply chain management and use of information technology can significantly improve the organization performance only through the managerial accounting system. Statistical data also show that the combinations of goal-setting with organization strategy,monitoring with the three elements of process management system have significant positive influences on the organization achievements. Obviously managerial accounting system can improve information efficiency in business process management practice.

关 键 词：流程管理 管理会计系统 组织业绩 

分 类 号：F234.3[经济管理—会计学] F272[经济管理—国民经济]