场景化预测在全面预算管理中的应用研究

Research on the Application of Scenario-based Forecast in Corporate Budgeting

随着数字化时代的到来,作为企业经营管理核心管理工具的预算管理也在发生巨大的变革。新的技术发展和管理诉求,客观上推动预算管理由“目标管理”向“业务赋能”转变、由“内容全面化”向“业务场景化”转变。目前“企业级”的全面预算管理体系已难以满足企业精细化管理、赋能业务发展等需求。在此背景下,本文从业务实践经验出发,引入场景化预测概念,研究阐述了场景化预测在全面预算管理中的应用定位、应用场景以及应用路径,以期为企业完善全面预算管理体系提供启发。

With the advent of the digital era,budgeting,as the core management tool of enterprise operation and management,is also undergoing tremendous changes.The new technological development and management demands objectively promote the transformation of budgeting from"target management"to"business empowerment"and from"comprehensive content"to"business scenario".At present,the"enterprise-level"comprehensive budget management system has been difficult to meet the needs of enterprises'refined management and enabling business development.In this context,this paper introduces the concept of scenario-based forecasting from practical cases,and expounds the application positioning,application scenarios and application paths of scenario-based prediction in corporate budgeting,aiming to provide inspiration for enterprises to improve their budget management system.