管理会计工具整合研究——以中航工业航宇公司为例

Research on the Integration of Management Accounting Tools——A Case Study of Aerospace Company

中航工业航宇公司为了改变管理会计工具应用割裂和各自为政的现状,以综合平衡计分卡的财务、客户、流程、学习成长等纬度为构面,对战略管理、年度经营计划、全面预算管理、关键绩效指标进行有效集成,最终构建了公司一体化战略管控体系。同时,为保障一体化战略管控体系的有效运行,该公司规划了基本业财融合、全面业财融合、管控业财融合的渐进式系统集成推进方案。航宇公司一体化战略管控的实施,促进了公司价值最大化、建立了核心技术壁垒、促进了客户群体改善,从而为实现企业的愿景、使命和核心价值观奠定了坚实基础。

AVIC Aerospace Life-Suppor t Industries, Ltd. changes the old, separated and isolated application of management accounting tools, constructs integrated strategic control system from the four perspectives of balance scorecard: financial, customer, internal process, and learning and growth, and achieves an effective integration of strategic management, annual business plan, master budget management and key performance indicators. Meanwhile, to guarantee the effective operation of integrated strategic control system, the company made a progressed plan for establishing the business and finance integration by the following three stages: basic, master and control. The implementation of integrated strategic control system in AVIC Aerospace Life-Support Industries, Ltd. maximizes the corporate value, establishes core technical barriers, improves the quality of customer group, and contributes to the achievement of mission, vision and core values of the corporation.