企业全面预算管理的优化策略
摘 要
企业全面预算管理作为现代企业管理的重要组成部分，在提升企业资源配置效率、控制成本和风险等方面发挥着不可替代的作用。随着市场竞争加剧和信息技术发展，传统全面预算管理模式面临诸多挑战，如预算编制耗时长、准确性低、执行偏差大等问题，亟需优化。为此，本文旨在探讨企业全面预算管理的优化策略，以期为企业提供科学有效的管理工具。研究基于文献综述与案例分析相结合的方法，选取具有代表性的企业进行深入剖析，总结其在预算管理中的成功经验和存在问题。研究发现，通过构建智能化预算编制体系，利用大数据、云计算等先进技术手段，可显著提高预算编制效率与精准度；建立动态监控与调整机制，能有效应对市场变化带来的不确定性；强化绩效考核与激励机制，则有助于激发员工积极性，确保预算目标实现。
关键词：企业全面预算管理 智能化预算编制 动态监控与调整
Abstract
As an important part of modern enterprise management, enterprise comprehensive budget management plays an irreplaceable role in improving the efficiency of enterprise resource allocation and controlling cost and risk. With the intensification of market competition and the development of information technology, the traditional comprehensive budget management model is faced with many challenges, such as long time consuming, low accuracy, implementation deviation and other problems, which needs to be optimized. Therefore, this paper aims to explore the optimization strategy of enterprise comprehensive budget management, in order to provide scientific and effective management tools for enterprises. Based on the method of combining literature review and case analysis, select representative enterprises for in-depth analysis, and summarize their successful experience and existing problems in budget management. It is found that the efficiency and accuracy of intelligent budget preparation system, big data, cloud computing and other advanced technologies, establishing dynamic monitoring and adjustment mechanism can effectively handle the uncertainty caused by market changes, and strengthening the performance appraisal and incentive mechanism to stimulate the enthusiasm of employees and ensure the realization of budget ob jectives.
Keyword:Enterprise Comprehensive Budget Management Intelligent Budget Preparation Dynamic Monitoring And Adjustment
目 录
1绪论 1
1.1企业全面预算管理优化的背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2全面预算管理体系构建 2
2.1预算组织架构设计 2
2.2预算编制流程优化 3
2.3预算目标设定原则 3
3预算执行与控制机制 4
3.1预算执行进度监控 4
3.2预算调整管理策略 4
3.3预算差异分析方法 5
4预算绩效评价体系 5
4.1绩效评价指标设计 6
4.2绩效考核机制完善 6
4.3激励约束机制建设 7
结论 7
参考文献 9
致谢 10
摘 要
企业全面预算管理作为现代企业管理的重要组成部分，在提升企业资源配置效率、控制成本和风险等方面发挥着不可替代的作用。随着市场竞争加剧和信息技术发展，传统全面预算管理模式面临诸多挑战，如预算编制耗时长、准确性低、执行偏差大等问题，亟需优化。为此，本文旨在探讨企业全面预算管理的优化策略，以期为企业提供科学有效的管理工具。研究基于文献综述与案例分析相结合的方法，选取具有代表性的企业进行深入剖析，总结其在预算管理中的成功经验和存在问题。研究发现，通过构建智能化预算编制体系，利用大数据、云计算等先进技术手段，可显著提高预算编制效率与精准度；建立动态监控与调整机制，能有效应对市场变化带来的不确定性；强化绩效考核与激励机制，则有助于激发员工积极性，确保预算目标实现。
关键词：企业全面预算管理 智能化预算编制 动态监控与调整
Abstract
As an important part of modern enterprise management, enterprise comprehensive budget management plays an irreplaceable role in improving the efficiency of enterprise resource allocation and controlling cost and risk. With the intensification of market competition and the development of information technology, the traditional comprehensive budget management model is faced with many challenges, such as long time consuming, low accuracy, implementation deviation and other problems, which needs to be optimized. Therefore, this paper aims to explore the optimization strategy of enterprise comprehensive budget management, in order to provide scientific and effective management tools for enterprises. Based on the method of combining literature review and case analysis, select representative enterprises for in-depth analysis, and summarize their successful experience and existing problems in budget management. It is found that the efficiency and accuracy of intelligent budget preparation system, big data, cloud computing and other advanced technologies, establishing dynamic monitoring and adjustment mechanism can effectively handle the uncertainty caused by market changes, and strengthening the performance appraisal and incentive mechanism to stimulate the enthusiasm of employees and ensure the realization of budget ob jectives.
Keyword:Enterprise Comprehensive Budget Management Intelligent Budget Preparation Dynamic Monitoring And Adjustment
目 录
1绪论 1
1.1企业全面预算管理优化的背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2全面预算管理体系构建 2
2.1预算组织架构设计 2
2.2预算编制流程优化 3
2.3预算目标设定原则 3
3预算执行与控制机制 4
3.1预算执行进度监控 4
3.2预算调整管理策略 4
3.3预算差异分析方法 5
4预算绩效评价体系 5
4.1绩效评价指标设计 6
4.2绩效考核机制完善 6
4.3激励约束机制建设 7
结论 7
参考文献 9
致谢 10
