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目前很多企业都已实行预算管理,但是怎样有效地将企业战略目标分解到各层级,并使各层级的绩效目标与企业总目标保持一致,这一问题常常困扰着企业管理层。方针管理能有效地将企业的战略目标转化为下一阶层的方法和目标,预算管理基于企业战略目标,能有效调节资源配置。基于方针管理的预算管理既能将基层员工、各部门的目标和企业目标有效统一起来,协调企业各层级的经营战略目标,也能提供具体的实现方法,有效确保企业经营目标的实现。本文首先对方针管理和预算管理理论进行了概述,并分析了传统预算管理执行过程中的一些普遍问题,以及基于方针管理的预算管理的优点。接着分析了HIM公司开展的基于方针管理的预算管理活动以及取得的成绩,并分析了HIM公司运行过程中存在的一些问题,这对其他计划执行这项管理工具的企业具有一定参考价值。
At present, many enterprises have implemented budget management, but how to effectively decompose the strategic objectives of enterprises into all levels and make the performance goals of all levels consistent with the overall goals of the enterprises are often the problems that plague the management of enterprises. Policy management can effectively transform the strategic objectives of an enterprise into the methods and objectives of the next level. Based on the strategic objectives of the enterprise, budget management can effectively adjust the allocation of resources. The budget management based on the principle management can not only effectively unify the objectives of the employees at the grassroots level with the business objectives of each department, coordinate the business strategy objectives at all levels of the enterprise, but also provide concrete realization methods to effectively ensure the realization of the business objectives of the enterprise. This paper first summarizes the theory of policy management and budget management and analyzes some common problems in the implementation of traditional budget management and the advantages of budget management based on policy management. Then it analyzes HIM’s policy-based budget management activities and achievements, and analyzes some problems in the operation of HIM. It is of some reference value to other companies planning to implement this management tool.