预算管理在划转企业集团化整合中的作用——基于A公司的实践

Analysis on the Role of Budget Management in Transferring Enterprise Group Integration The practice of A Company

本文以A公司为例,从预算管理的角度,探讨了管理控制在企业集团化整合中的作用。研究发现,划转后的整合工作往往存在进度缓慢、效果不佳等诸多问题。本文分析了A公司在承接产权划转企业之后出现的问题,探讨了A公司建立以预算管理为核心的管控体系在加强对划转企业集团化整合中发挥的作用,指出了A公司预算管理工作的改进方向。研究认为,预算管理可以促进划转企业在重组后的有机整合,并能有效提升整体绩效。与此同时,预算控制作为正式的管理控制手段能够在一定程度上促进企业划转后非正式控制的统一与融合,为划转企业集团改革提供有力的管理支持。

Based on the practice of A Company,from the perspective of budget management,this paper discusses the role of management control in the integration process of an enterprise group.It is found that there are many problems such as slow progress and poor effect in the integration process.This paper analyzes the problems of A Company after undertaking the transfer of property rights from the subsidiary company,discusses the role of A Company in strengthening the integration of transfer enterprises by establishing a control system centered on budget management,and points out the improvement direction of A Companys budget management.The result ilustrates that budget management can promote the organic integration of enterprises after reorganization and effectively improve the overall performance.