测算:解决战略与预算脱节的利器——以时代中国为例

Rolling Measurement,a Tool to Connect between Strategy and Budget:A Case Study on Times China

战略与预算管理脱节,是企业全面预算管理实践中困扰诸多企业的一个难题。时代中国通过构建相应的测算模型,通过战略模拟和推演,将战略量化到年度经营计划,并将此作为年度预算目标参与滚动测算,形成了战略与预算上下贯通的预算管理体系,避免了在企业中所常见的战略与预算脱节的问题。

The disconnection between strategy and budget has been a difficult problem which puzzles most corporations in comprehensive budget management practices.Times China has constructed measurement model and transformed budget to annual operating plan by strategic simulation and deduction.Moreover,Times China has utilized annual operating plan as budget target in rolling measurement,established a budget system connecting strategy and budget vertically,ultimately overcoming the disconnection between strategy and budget in most corporations.