The fixed annual budget process can be a cumbersome and static process, often failing to deliver intended benefits. Typically detached from business operations and strategic planning goals, the annual budget suffers f...The fixed annual budget process can be a cumbersome and static process, often failing to deliver intended benefits. Typically detached from business operations and strategic planning goals, the annual budget suffers from inherent weaknesses caused by a lack of business intelligence regarding its underlying assumptions. This weakness is well documented in existing literature and there is ample evidence of improved alternatives to static corporate financial planning. One such alternative utilizes business intelligence as an essential component in the annual budget process, along with rolling forecasts as a critical tool. Utilizing business intelligence supported, driver-based rolling forecasting can align an organization’s budget process with strategic objectives and can further the operational and financial strength of an organization, as well as maximize shareholder value. In order to fully explore this topic, this article will present a review of the conventional annual budget process and the manner in which an approach that bases financial forecasts on business intelligence drivers can align operations with strategic objectives and add value to an organization. An assessment of intelligence-supported, driver-based rolling forecasting will also be presented, demonstrating an im- proved approach to the traditional annual budgeting process.展开更多
公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续...公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续健康运营,提高医务人员积极性。通过分析公立医院成本绩效管理现状,建立成本绩效管理体系、信息集成串联系统,对成本核算对象进行细分和下沉,运用作业成本法实现间接成本的分摊归集等方法,设计和探索成本绩效管理模式,旨在为新的绩效管理体系与实施策略提供思路和借鉴,实现医院增效、患者降费的共赢局面。展开更多
文摘The fixed annual budget process can be a cumbersome and static process, often failing to deliver intended benefits. Typically detached from business operations and strategic planning goals, the annual budget suffers from inherent weaknesses caused by a lack of business intelligence regarding its underlying assumptions. This weakness is well documented in existing literature and there is ample evidence of improved alternatives to static corporate financial planning. One such alternative utilizes business intelligence as an essential component in the annual budget process, along with rolling forecasts as a critical tool. Utilizing business intelligence supported, driver-based rolling forecasting can align an organization’s budget process with strategic objectives and can further the operational and financial strength of an organization, as well as maximize shareholder value. In order to fully explore this topic, this article will present a review of the conventional annual budget process and the manner in which an approach that bases financial forecasts on business intelligence drivers can align operations with strategic objectives and add value to an organization. An assessment of intelligence-supported, driver-based rolling forecasting will also be presented, demonstrating an im- proved approach to the traditional annual budgeting process.
文摘公立医院高质量发展,疾病诊断相关分组(diagnosis related groups,DRG)支付背景下,对成本绩效规范化管理提出了更高要求。绩效管理是医院发展的重要抓手,成本管控是提升运营效率的关键;成功的成本绩效管理方案,有助于促进公立医院持续健康运营,提高医务人员积极性。通过分析公立医院成本绩效管理现状,建立成本绩效管理体系、信息集成串联系统,对成本核算对象进行细分和下沉,运用作业成本法实现间接成本的分摊归集等方法,设计和探索成本绩效管理模式,旨在为新的绩效管理体系与实施策略提供思路和借鉴,实现医院增效、患者降费的共赢局面。
