基于价值链的企业预算管理

The Budget Management of Enterprises Based on the Value-Chain

价值链管理的本质在于通过优化核心业务流程,降低企业组织的经营成本,提升企业市场竞争力。鉴于基于价值链的全面预算管理对企业的发展方向、发展能力和发展速度起着决定性作用,从价值链分析的新视角,提出以渠道价值链、供应商价值链、竞争对手价值链以及企业内部价值链分析为基础展开预算管理,强调预算的灵活性及其与整条价值链活动的协调性。

The essence of value - chain management is to reduce the enterprise＇s organization and operation cost and to enhance the enterprise＇s ability of market competition through optimizing the care business processes . Because the comprchensive budget management based on value - chain plays a decisive role in enterprise＇s orientation, ability and speed of development, from the new perspective of value-chain puts forward a method of budget management based on a analysis of suppliers value- chain, channels value - chain, competitors value - chain and value- chain inside the enterprise, emphasizing the flexibility of budget and its harmonization with the whole value - chain.