价值链视角下企业全面预算管理体系构建——以际华集团为例

The Construction of Enterprise Comprehensive Budget Management System from the Perspective of Value Chain——Based on the Case of the Internationl chinese Group

本文尝试提出基于价值链的全面预算管理模式,以期弥补全面预算管理在企业中存在的不足,从而满足企业在预算管理方面的需求。基于对际华集团的案列分析,通过纵向价值链分析发现其在市场上的盈利点以及经营方式;通过横向价值链分析识别其在内部控制过程中的风险点;通过多维度的分析找出企业中的不足并加以管理调整。

This paper tries to put forward the comprehensive budget management based on value chain, lack of hope through effective comparison to make the budget which exists in the enterprise, so as to meet the demand of the enterprises in the budget management. Through the analysis of the case of the international Chinese group. Through the vertical value chain analysis, it can find its profit point in the market as well as the way of operation. Through the horizontal value chain analysis, we can identify the risk points encountered in the process of internal control. Through the multi-dimensional analysis, we can find out the deficiency of the enterprise, and to manage the adjustment.