战略导向下物流业全面预算管理体系构建研究

Research on the Construction of Comprehensive Budget Management System under the Strategic Guidance

随着要素市场化改革的不断深化、国家相关政策的大力推行,许多物流企业的规模不断扩大,物流行业的市场占有率逐渐增加,成为我国经济结构建设中的重要组成部分。但由于如今环境莫测使得物流企业的竞争愈发激烈,预算管理僵硬使企业的长远发展受阻。以战略目标为导向优化全面预算管理体系,则能实现企业对价值提升的有效把控。本文先阐述了战略和全面预算管理的内在关系,分析战略下全面预算管理的意义,以物流业为例提出全面预算管理体系的主要问题,并对构建战略导向下全面预算管理体系给出了相应的建议,希望能给我国物流企业预算管理提供一定的参考。

With the deepening of market-oriented reform of factors and the implementation of relevant national policies,the scale of many logistics enterprises is expanding constantly,and the market share of logistics industry is gradually increasing,becoming an important part of the construction of our economic structure.However,due to the rapid change of the external environment,the competition of logistics enterprises is increasingly fierce.If the traditional budget management mode remains unchanged,the long-term development of the enterprise will not be satisfied.Guided by strategic goals and further optimizing the comprehensive budget management system,enterprises can effectively control the economic benefits and value enhancement.This article first expounds the internal relationship between the strategy and overall budget management,analyzes the significance of the overall budget management under the strategic guidance,takes the logistics enterprise as an example to put forward the overall budget management system the main problem,and gives the corresponding suggestions to the construction of the overall budget management system under the strategic guidance,hoping to provide certain reference for the Chinese logistics enterprise budget management.