基于企业价值链分析实施预算管理

Implementation of budget management based on the value-chain analysis of enterprises

笔者认为目前国内的大部分企业的预算制定、执行与控制、评价体系是基于企业的部门职能划分及保持作业流程和管理流程不变的情况下进行的,将工作计划表现为以货币或数量的形式,即成为企业预算。这种情况下的预算不是综合的从整个企业生产经营过程的总体价值链增值来实现企业战略目标的系统性设计。因此,文章尝试提出“基于企业价值链分析实施预算管理”的新理念,使预算管理进一步成为协调企业内部各部门之间经济活动和利益冲突的有效手段。

Currently in most of the Chinese enterprises the formulation implementation and control and evaluation system of budget are all based on the division of the department functions of the enterprises and the unchanging of job flow and management flow. Enterprises' budget is only to show the work plan as the pattern of currency or quantity. Under this circumstance the budget is not the comprehensive overall value-chain increment from the production and marketing process and it is not a systematic design for achieving the enterprise's strategic goal. This paper puts forward a new idea ″implementation of budget management based on the value-chain analysis″ to let budget management become the effective means to coordinate the economy activities and profit conflict among the departments.