摘要
DY公司全面预算管理优化对策探究
摘要
随着经济的高速发展、市场竞争的日趋激烈，全面预算管理是公司落实战略目标的
基本方式和途径，可以有效配置公司资源，进而使得企业在激烈的大环境之下实现长期
稳足的发展。但从目前我国大部分制造企业的发展实际情况来看，其没有良好的预算管
理成效重点呈现为在预算执行、方案编制和战略目标脱节的问题。全面预算管理为一种
科学有效的公司管理工具，是系统管理、综合管理、全面管理的科学办法，对预算期内
的全部经营活动、投资活动、财务活动予以控制和预算，公司的全体员工和部门均需要
参与到预算环节中。编制预算可以强化不同部门之间的沟通和控制公司的日常经营活动，
进而对在预算管理环节中存在问题的公司开展优化预算管理有显著的作用和必要性。
本文建立在全面预算管理理念基础中，在阐述委托代理理论、战略管理理论、控制
理论的基准之上，选举 DY公司作为研究对象进行分析。从 DY公司全面预算管理现状
来看，其已经初步形成了全面预算编制流程，并从预算生产形成了预算管理；同时形成
了企业内部的全面预算，控制管理流程和权威预算考核机制。但整体而言，其存在全面
预算目标缺乏导向性、预算编制与实际不符合、预算控制松弛化考核与激励存在缺陷的
问题。
基于此种状况，笔者将第一战略地图引入境外公司全面预算编制之中。在研究过程
当中，根据平衡计分卡的 4个维度提出了量化企业战略目标的指标，在每个维度上形成
了不同的战略地图，并基于战略地图对每个指标的负责部门进行了确定。即从财务战略
指标、客户运营战略指标、内部控制参与指标、企业发展战略指标这 4个维度进行论述，
并在此基础之上优化了 DY公司的全面预算执行与控制，同时借助层次分析法构建 DY
公司全面预算考评机制，优化了其考核标准，释放了其考核的激励性。本文研究围绕
DY企业的战略目标，对企业设计了关键指标且绘制了有自身特点的战略地图；融合当
下 DY公司实施的全面预算管理流程，在流程体系中应用了战略地图，以此能够促进
DY公司全面预算管理的优化，同时还能为其他公司提供参考。
关键词：全面预算管理；层次分析法；战略地图
I
ABSTRACT
DY COMPANY COMPREHENSIVE BUDGET MANAGEMENT
IMPLEMENTATION COUNTERMEASURES EXPLORATION
ABSTRACT
With
the
increasingly
fierce
market
competition
and
rapid
economic
development,comprehensive budget management as an effective way to achieve strategic
goals of enterprises, can realize the effective allocation of enterprise resources, so that
enterprises in the fierce environment to achieve long-term stable development. However, from
the current development of most manufacturing enterprises in China, the budget management
effect is not good, mainly reflected in the budget planning, budget implementation and
enterprise strategic goals disjointed problems. Comprehensive budget management is a
scientific and effective company management tool. It is a scientific method of systematic
management, comprehensive management and comprehensive management. It controls and
budgets all business activities, investment activities and financial activities within the budget
period. All departments need to be involved in the budget process. The preparation of budget
can strengthen the communication between different departments and control the company's
daily business activities, and thus has a significant role and necessity for companies that have
problems in budget management to carry out optimal budget management.
This paper is based on the concept of comprehensive budget management,This paper
takes DY company as the object of analysis, and studies related theories such as strategic
management, principal-agent, control theory, and strategic management. Combined with the
reality of DY's comprehensive budget management,it has initially formed a comprehensive
budget preparation process, and formed budget management from budget production; At the
same time, the enterprise has formed a comprehensive internal budget, control management
process and authoritative budget assessment mechanism. But on the whole, there are some
problems, such as lack of orientation of overall budget target, inconformity of budget
preparation with reality, and defects in assessment and incentive of budget control relaxation.
Based on this situation, the author introduces the first strategic map into the overall
budget preparation of overseas companies. In the research process, according to the four
dimensions of the balanced scorecard, Discuss the basic indicators for quantifying the
company's strategic goals,and different strategic maps are formed in each dimension, and the
department responsible for each indicator is determined based on the strategic map. From the
financialindex,customeroperating strategicindicators,internalcontrol,enterprise
development strategy, the essay discusses the four dimensions, and on this basis to optimize
the DY comprehensive budget implementation and control of the company, at the same time
with the aid of analytic hierarchy process (ahp) construct the DY company comprehensive
budget evaluation mechanism, optimize the evaluation criteria, released its incentive appraisal.
II
ABSTRACT
This paper focuses on the strategic objectives of DY Company, designs key indicators for DY
company and draws a unique strategic map; And integrate the current basic process of DY
enterprise comprehensive budget management, design the process system after using the
strategy map, promote the optimization of the company's comprehensive budget management,
and build reference documents for other enterprises.
Key words: comprehensive budget management; Analytic hierarchy process; The strategic
map
III