基于价值链管理的全面预算的理论研究

20世纪90年代以后,随着企业市场范围的扩大、项目规模的膨胀、市场领域的拓展,企业的竞争已经变为围绕价值链的竞争,企业竞争优势绝不是来源于价值链的某个环节,而是来源于整个价值链。企业的预算管理范围需要进一步扩大到整个价值链之上,对传统预算控制提出了挑战;与此同时,传统预算管理自身的矛盾和局限性也日渐显现,如传统预算与战略缺乏相关性,编制基础不尽合理,限制了企业的创新和整合等等;急需对原有的预算管理体系进行优化与创新。基于价值链的全面预算管理体系作为一种全面系统的管理模式,其成功运作还需要从多角度的认识和多方面的配合,需要在一个基本框下不断发展、不断完善。

Theory of Overall Budget Based on Value Chain Management

Since 1990s,with the expansion of enterprise market,program scales,and market ranges,the competitiveness of enterprises has become that of value chain,and its advantage lies in the whole value chain,not a certain part of it.The budget management of enterprises need expanding to the whole value chain,which challenges traditional budget control;meanwhile,its contradiction and limitation become more obvious,i.e.traditional budget and strategy are lack of relevance,foundation of compliance irrational,limiting i...