构建IBSC全面预算管理模式探析

Analysis of Constructing the Mode of IBSC Overall Budget Management

全面预算管理是实现企业战略目标和合理配置资源的一项重要工具,随着全面预算管理、战略管理、价值管理以及综合平衡计分卡(IBSC)等理论和方法的不断融合,全面预算管理在企业管理中显得尤为重要。本文分析了传统预算管理模式的缺陷,以A公司为案例,引入并构建IBSC全面预算管理模式,确保全面预算科学编制、执行与考评,有效促进公司战略目标落地。

Overall budget management is an important tool realizing enterprises＇ strategic goal and reasonable configuration.With the integration of overall budget management, strategic management, value management and IBSC, overall budget management is gaining especial importance ever. The paper analyses the defects of traditional budget management, taking company A for a case study, by introducing and constructing IBSC overall budget management mode to ensure scientific planning, enforcement, check and evaluation, to effectively promote the realization of the company＇s strategic goal.