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近年来全面预算这种现代管理模式的理论方法和成功经验越来越受到企业的重视,全面预算管理也因涉及到企业的销售、生产、供应、财务、技术创新等各个环节,能达到合理配置企业内部的各种资源的目的,而资源的合理利用有利于提高企业的盈利能力和创新能力,帮助企业取得惊人绩效;另一方面,全面预算通过对投资活动、经营活动和财务活动的全面预算和控制,实施战略目标管理、完善企业内部控制机制、管理和激励员工、提高企业管理水平和竞争力,从而创造并提高企业价值,实现企业价值的持续增值。而在考核评价全面预算所创造的企业价值时,可以采用经济增加值这一有效实用的业绩评价方法,而且这一方法不仅仅是一种财务衡量指标,更是一种管理模式和激励机制,所以将经济增加值和全面预算结合,能达到创造和评价企业价值和绩效的目的。
In recent years, the theoretical method and successful experience of such a modern management mode have been paid more and more attention by the enterprises. The comprehensive budget management can reach the rational allocation because it involves the sales, production, supply, finance, technological innovation and other aspects of the enterprise The purpose of various resources within the enterprise, and the rational use of resources is conducive to improving the profitability and innovation capabilities of enterprises to help businesses achieve amazing performance; the other hand, the overall budget through the investment activities, business activities and financial activities, a comprehensive budget And control, implement the management of strategic objectives, improve the internal control mechanism of the enterprise, manage and motivate employees, improve the management level and competitiveness of the enterprise, so as to create and enhance the enterprise value and realize the continuous value-added of the enterprise value. In assessing and evaluating the enterprise value created by the overall budget, the effective and practical performance evaluation method of economic value added can be adopted. Moreover, this method is not only a financial measure, but also a management mode and an incentive mechanism. Therefore, the combination of economic value added and total budget can achieve the purpose of creating and evaluating the enterprise value and performance.