柔性战略导向下H公司全面预算管理体系研究  

Research on the comprehensive budget management system of H company under the guidance of flexible strategy

作　　者：王艺璇[1] Wang Yixuan(Gansu Livestock Engineering Vocational and Technical College,Wuwei,Gansu,733006)

机构地区：[1]甘肃畜牧工程职业技术学院,甘肃武威733006

出　　处：《市场周刊》2023年第11期113-116,共4页Market Weekly

摘　　要：全面预算管理作为一种有效的内部管理手段,近年来得到了很多企业的重视。H公司作为知名家电公司,为实现“1+3+N”战略转型目标也构建了全面预算管理体系,但是因为对全面预算管理重视度不足,所以导致其作用的发挥受限。目前其全面预算管理体系面临的问题主要有预算目标与战略规划不够契合、预算编制脱离基层、预算调整不及时等。文章在对这些问题进行详细分析的同时,从科学编制预算,促进预算目标与战略规划相契合;鼓励基层参与,不断提升预算编制的全面性;重视全过程管理,规范预算调整制度三个方面提出了完善策略。Comprehensive budget management,as an effective internal management tool,has received attention from many enterprises in recent years.As a well-known home appliance company,H company has also established a comprehensive budget management system to achieve the“1+3+N”strategic transformation goal.However,due to insufficient emphasis on comprehensive budget management,its role is limited.At present,the main problems faced by its comprehensive budget management system include insufficient alignment between budget objectives and strategic planning,detachment of budget preparation from grassroots level,and untimely budget adjustments.While analyzing these problems in detail,the paper puts forward improvement strategies from three aspects,including scientific budget preparation,promoting the alignment of budget objectives with strategic planning;encouraging grassroots participation,continuously improving the comprehensiveness of budget preparation;attaching importance to whole-process management,and standardizing the budget adjustment system.

关 键 词：全面预算管理 内部管理 柔性战略 

分 类 号：F426.6[经济管理—产业经济] F406.7