交互预算:应对战略不确定性、契合管理控制的新机制——基于天津一汽丰田公司的案例研究

Interactive Budgetary Control:the Roles of Budgets in Organization Facing Strategic Uncertainty and Integrating Management Control Systems——A Field Study on TFTM

本文基于Simons的管理控制框架,在理论上梳理交互预算的控制特征、重构交互预算与其它管理控制方式间的协同关系,通过对天津一汽丰田公司预算控制的案例描述与理论分析,阐明了有别于传统的诊断预算控制,交互预算既能够克服传统预算方式的制度弊端,又能成为适应不确定性环境下的战略管理工具,还是促进企业上下级对话沟通、组织学习和管理创新的机制;另外,交互预算控制也是契合管理控制系统中信念控制、边界控制等其他控制方式的制度安排。

Interactive control is a hot topic of western management accounting and control theory study in recent years.However,until now there is few research regarding the issues in China.We use Simons(1990)lever's of control theory to distinguish interactive budgetary control and diagnostic budgetary control,capture how interactive budgetary control can be used as a learning machine and communication mechanism in the organization facing strategic uncertainty.A theoretical model is developed to examine the relationship between strategic uncertainty,interactive budgetary control and performance.It is further argued that an interactive style of budget use can mitigate dysfunctional behaviors in the budgeting process and there is significant interplay of different levers of control.