基于价值管理的石油化工企业现状分析及对策研究

Status Analysis and Solution Research for Petrochemical Company Based on Value Management

价值管理的核心内容是以增加股东价值为目的,确定具体的组织目标和工作程序,寻找价值增长的驱动因素,设计适合企业的预算和评价体系等。文章从价值管理理论出发,结合某企业所属子公司价值管理方面的探索和实践,分析价值管理过程中存在的战略目标细化不到位、价值驱动要素寻找和确定机制不健全、全面预算和绩效考核体系不完善等问题,进而提出了组织机构重构、利润中心重构为价值中心以及全面预算和业绩评价体系重构的对策。

The core of value management is the budget and evaluation system to identify objectives and work process, and seek the drivers of value growth, which aims at increasing shareholder value. This paper starts from the value management theory, combining with exploration and practice in value management of a specific company＇s subsidiary, to analyze the issues existing in the value management process, such as less-detailed strategic objectives, unsound value-driver seeking and identifying mechanism, and imperfect overall budget and performance evaluation system. And then it proposes measures to deal with the issues as follows： reconstruction for organizations, reconstruction from profit-orientated to value-orientated, and reconstruction for overall budget and performance evaluation system.