基于平衡计分卡的高新技术企业预算体系构建

The Construction of Budget Management System of Hi-tech Enterprises based on BSC Method

企业预算管理作为一种管理工具,它能优化资源配置,有效控制成本,规范基础管理行为。但随着企业内外部环境不断变化,传统预算的弊端也在不断暴露。为了弥补传统预算缺陷,本文在吸收其理论主要思想基础上,将平衡计分卡方法(Balanced Score Card,简称BSC)引入预算管理体系,以试图对传统预算管理的缺陷加以补正。

As a management tool, the budget management enables to optimize resources allocation, control costs effectively, and standardize fundamental behavior of managements. With the emerging of market environment diversification, the defects of traditional budget management are revealed again and again. In order to cover the shortage of old budget management, our research was based on assimilating and drawing upon the main contents of the traditional budget management and we take balanced -score card into system of budget management. Using this method, we are trying to fill up the deficiency of old budget management.