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全面预算管理和标杆管理作为现代企业管理工具,被广泛应用于经营管理过程中。企业实施全面预算管理,往往会因为预算目标不切实际、业绩评价不公正和考核奖惩错位等问题影响全面预算管理的效果,要解决这些问题,需要在全面预算管理中加入新内容。标杆管理在制定目标、流程分析、评价经营绩效方面具有优势,在全面预算管理过程中应用标杆管理成果,能够有效解决上述问题。文章探讨了结合标杆管理实施全面预算管理的思路和方式。
Overall budget management and benchmarking management as a modern enterprise management tools are widely used in the management process. Enterprises implementing overall budget management often will have the effect of comprehensive budget management because of unrealistic budget goals, unfair performance appraisal and rewards and punishments disqualifications. To solve these problems, new content needs to be added into overall budget management. Benchmarking has advantages in setting goals, analyzing processes and evaluating business performance. Benchmarking results can be effectively used in the overall budget management process. This article explores the ways and means of implementing overall budget management in combination with benchmarking.