化工企业战略导向型全面预算管理模式探讨  

Discussion on Strategy-Oriented Comprehensive Budget Management in Chemical Enterprises

作　　者：张博骏 ZHANG Bo-jun(China Haohua Chemical Group Co.LTD)

机构地区：[1]中国昊华化工集团股份有限公司

出　　处：《当代会计》2022年第19期86-88,共3页Contemporary Accounting

摘　　要：战略管理是全面预算管理的起点,在预算编制中有着重要的导向作用.而作为战略管理的工具,平衡计分卡可以使企业专注于战略的执行,有效推进战略目标的实现.文章根据化工企业的生产运营特点,介绍了战略导向型全面预算管理的概念和特点,分析了在全面预算管理中引入战略思维的可行性,探讨了化工企业战略导向型全面预算管理模式的构建方法,并有针对性地提出了预算管理指标设计和预算编制方法等,以供参考.Strategic management is the starting point of comprehensive budget management and plays an important guiding role in budgeting.As a tool of strategic management,balanced scorecard can enable enterprises to focus on the implementation of strategy and effectively promote the realization of strategic goals.According to the production and operation characteristics of chemical enterprises,this paper introduces the concepts and characteristics of strategy-oriented comprehensive budget management,analyzes the feasibility of introducing strategic thinking in the comprehensive budget management,discusses the construction method of strategy oriented comprehensive budget management in chemical enterprises,and puts forward budget management design index and budgeting methods for reference.

关 键 词：化工企业 战略导向 预算管理 

分 类 号：F275[经济管理—企业管理]