战略规划、战略地图与管理控制系统实施——基于华润集团的案例研究  

Strategic Planning,Strategic Maps and the Implementation of the MCS:A Case Study of China Resources Group

作　　者：安娜 李鹤尊 刘俊勇 An Na;Li Hezun;Liu Junyong(School of Accountancy,Central University of Finance and Economics;School of Economics and Management,Beijing University of Post and Telecommunication)

机构地区：[1]中央财经大学会计学院(中国管理会计研究与发展中心) [2]北京邮电大学经济管理学院

出　　处：《南开管理评论》2020年第3期87-97,共11页Nankai Business Review

基　　金：北京邮电大学中央高校基本科研业务费专项资金新进教师人才项目(2020RC30);国家自然科学基金项目(71672208);国家社会科学基金项目(11BGL027)资助。

摘　　要：本文从华润集团管理体系的变革过程入手,考察了管理控制系统中各元素之间的关系,以及这些元素对管理控制系统实施效果的影响。基于案例分析,本文提出四个推论:(1)正式战略规划流程为战略地图和平衡计分卡创造了应用环境,使企业更易于使用战略地图和平衡计分卡;(2)战略地图与正式战略规划流程结合使用有助于构建战略目标和预算目标的逻辑关系,加强预算与战略之间的相关性;(3)在多元化企业的管理控制系统中,战略地图和平衡计分卡更有助于专业化业务单元实施战略,财务指标体系更有助于多元化业务单元实施战略;(4)在管理控制系统中加入基于财务指标的战略边界,有助于企业在战略实施前确定战略选择的范围。From the perspective of the management control system,this paper reviews and analyzes the management accounting change of the China Resources Group,based on the introduction of 6 S management system,strategic maps,balanced scorecards,and 5 C financial management system.We further discuss the relationships among these control mechanisms and the impact of these mechanisms on the implementation of the management control system.By introducing a new version of 6 S management system,China Resources Group began to adopt a formal strategic planning process.With the introduction of strategic maps and the balanced scorecard,the concept of "budget" has been weaken,and becomes part of the business plan system in the new6 S management system.In the management practice,6 S management system helps China Resources Group implement the strategy.The China Resources Group also established the strategic objectives,evalnation indicators,target values,and action plans in order to establish the relationship between budget and strategy.In order to cope with the constraints of financial resources,China Resources Group introduced5 C value management system to assist the selection of investment strategies to allocate scarce financial resources more effectively.We propose four inferences based on our qualitative analysis:(1) Formal strategic planning processes enable the companies to adopt of strategic maps easier.(2) The combination of strategic maps and formal strategic planning processes enable the companies to strengthen the relationship between budgeting and strategy.(3) In the management control system of diversified enterprises,the use of strategic maps and balanced scorecards can help to implement the strategy of specialized business unit implementation;the use of financial indicator system is more conducive to the implementation strategy of diversified business units.(4) Strategic boundaries based on financial indicators can help companies determine the scope of strategic options before the implementation of the strategy.

关 键 词：正式战略规划流程 战略地图 平衡计分卡 管理控制系统 

分 类 号：F275[经济管理—企业管理] F279.26[经济管理—国民经济] F272