摘要
美国GE公司前CEO韦尔奇说:“预算是美国公司的祸根,它根本不应该存在。制定预算就等于追求最低业绩,你永远只能得到员工最低水平的贡献,因为每个人都在讨价还价,争取制定最低指标。”预算,可以说是每个CFO的基本功课了,到底是什么原因让号称“世界第一职业经理人”的韦尔奇如此深恶痛绝呢?预算到底有何是非功过呢?预算是上世纪20年代发展起来的,用来帮助组织机构管理资产和计划资本需求。到20世纪60年代,预算开始用于过程管理和管理业绩评价。今天,预算主要用于制订战略和运营目标、监控战略的执行、管理业务过程。
According to Jack Welch, Former CEO General Electric,“The budget is the bane of corporate America. It never should have existed...Making a budget is a practice of minimizing performance. You're always trying to get the lowest out of people, because everyone is bargaining for a lower number.Budgeting should be one of the essential responsibilities of a CFO, and what makes Jack Welch, dubbed the “World's No. 1 CEO? decried it in such a way? What are the rights and wrongs on budgeting?Each coin has two sides. The corporate operation is a process of pursuing benefits while avoiding harms. As for the rights and wrongs on budgeting, how should a CFO trade off in the real world? This issue will deliver an in-depth discussion on corporate budgeting.
出处
《首席财务官》
2006年第12期69-69,4,共1页
CFO World
