期刊文献+

基于关键绩效指标的绩效预算与评价

下载PDF
导出
摘要 以目标为导向、以成本为衡量、以业绩评价为核心的绩效预算制度是一种“结果导向”预算。关键绩效指标明确业务重点及其目标,具备业绩评价功能,非仅侧重于财务指标;预算主要侧重于财务指标,是计划的数字化。两者有机结合对资源进行协调和配置,阐明各个经营层面的相互关系,过程中通过预算控制和绩效考核,使战略、关键绩效指标、预算、绩效浑然一体,构成一个完整的绩效预算管理成本控制模式,确保企业使命的达成。
作者 汪晓燕
出处 《中国市场》 2024年第18期105-108,共4页 China Market
  • 相关文献

参考文献1

二级参考文献16

  • 1Belkaoui, A. 1970. Slack budgeting, information distortion and self- esteem. Contemporary Accounting Research, Vol. 2, No.1, 111-123.
  • 2Brownell, P. 1982. The role of accounting data in performance evaluation, budgetary participation, and organization effectiveness. Journal of Accounting Research, Vol. 20, No. 1, Spring, 12 -27.
  • 3BrowneR, P. , Hirst, M. 1986. Reliance on accounting information, budgetary participation, and task uncertainty: tests of a three - way interaction. Journal of Accounting Research, Vol. 24, No. 2, Autumn, 241 - 249.
  • 4Browne11, P., Mclnnes, M. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review, Vol. 61, No. 4, October, 587-600.
  • 5Bruns, W. J. , & Waterhouse, J. 1975. Budgetary control and organization structure. Journal of Accounting Research, 13, 177 - 203.
  • 6Covaleski, M., Evans, J. H., Luft, J., Shields, M. D. 2003. Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research, 15, 3 -49.
  • 7Drazin, R. , Van de Ven, A. H. 1985. Alternative forms of fit in contingency theory. Administrative Science Quarterly, 30, 514 -539.
  • 8Fisher, J. G. 1995. Contingency theory, management control systems: Categorization by level of complexity. Journal of Accounting Literature, 14, 24 -53.
  • 9Hansen, C. , Otley, D. , Van der Stede, W. 2003. Practice developments in budgeting: An overview and research perspective. Journal of Management Accounting Research, May, 1 -25.
  • 10Jensen, M. 2003. Professional forum paying people to lie: the truth about the budgeting process. European Financial Management, Vol. 9, No. 3, 379 -406.

共引文献43

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部