超越预算管理及运用研究——以会展企业A会展服务中心为例

Research on Beyond-Budgeting Management and Application——with convention & exhibition service center A of convention & exhibition enterprises for example

预算管理对会展企业的管理和发展至关重要。然而,现有的预算管理在某些发面存在的弊端已经不再适应现代会展企业的发展,需要寻求一种新的预算模式。借鉴国外的先进管理经验,超越预算可以解决传统预算的某些弊端,分析了超越预算思想和特点,并以A会展服务中心为例分析了该方法如何在会展企业运用,希望能为会展企业预算管理提供一条可行之道。

Budget management is very important to the management and development of convention ＆exhibition enterprises.However,as the current budget management has defects in some aspects,it has become not adaptive to the development of modernconvention ＆exhibition enterprises,and a new budget model is needed to find out.Using the foreign advanced management experience,beyondbudgeting can solve some defects of traditional budget.This paper analyzes the thinking and characteristics of beyond budgeting,and also takes convention ＆exhibition service centerA for example to analyze how to apply this method in convention ＆exhibition enterprises,expecting to provide a feasible way for budget management of convention ＆exhibition enterprises.