价值链基础预算管理模式.研究

《价值链基础预算管理模式.研究》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、本文将价值链与预算管理相结合，通过对传统预算管理模式缺陷的分析，提出构造以价值链为基础的预算管理模式，并与传统预算管理模式进行比较，分析价值链基础预算管理的必要性和合理性。本文的贡献在于不仅对价值链预算管理的整个体系进行了系统、全面的论述，构造了一个完整的价值链基础的预算管理体系，并重点阐述了价值链基础的预算编制。同时还将这种新模式运用到具体案例中，从理论和实践两个方面探讨价值链基础预算管理的可行性和优越性。关键词：价值链，预算管理，模式ⅡResearchofBudgetManagementModelBasedonValueChainMa

2、jor：MasterofProfessionalAccountingName：ZhangDanSupervisor：WeiJianguoSongJianyingABSTRACTBudgetmanagementhasahistoryofseveraldecades．Asamaturemanagementsystem,itisoneofthecommonlyusedmanagementtoolsinthedomesticandforeignenterprisescurrently．InChina,thebudgetmanagementhasd

3、evelopedformorethan20years．However,thetraditionalbudgetmanagementpattemhasgraduallyshoweditsweaknesswiththedevelopmentofsocietyandeconomicwhilethebusinessenvironmentchanges．Withtheinformationtechnologywidelyusedinenterprises，theproportionofthedirectmaterialsandthedirectla

4、borkeepsfallingwhiletheproportionoftheindirectcostkegsgrowing．Thetraditionalbudgetmanagementsystembasedontheolddistributionmodelisnolongerabletohelpenterprisesallocatelimitedresourcesinareasonableway．Itmusthereplacedbyamoreadvancedbudgetmanagementsystem．Thisarticleaimstos

5、tudyanewmodelofbudgetmanagementfromtheangelofvaluechain．It’Sacombinedstudyonvaluechainandbudgetmanagement，whichusethetheoryofvahechaintohelpenterprisesallocatebudgetfordifferentresourcesinareasonableway．Itcouldhelpenterprisesfredbusinessgoals，improvebusinessworkflowinanef

6、fectiveway,andmaximizebusinessvalue．Unlikethetraditionalbudgetmanagementsystem,thisnewmodelwouldconsiderbusinessstrategyandvalue—drivenfactors．Meanwhile，thenewmodelcouldfurtherstrengthenenterprises’competitiveadvantage，helpinternaldepartmentstocoordinateeachothers’activit

7、iesandinterest．Itwouldprovideenterprisesafullynewbudgetmanagementmodelthatconsiderscustomervalueasguidance，efficientworkflowasfoundation,andincreasingvalueasthedrive．ItwillensurethattheIIIcomprehensivebudgetmanagementtobeaneffectivewaytoada讲environmentalchangesandencourag

8、eenterprisestomaximizetheirvalue．Thisarticleusesthestandardresearchmethod，andthestudyframehassev