平衡记分卡全面预算管理

本科论文摘 要全面预算管理探讨是以企业战略为中心对公司进行的投资方案、财务方案、产出运营活动进行的全程度、全方位的量化安排，引导全员参加。是实现企业权责统一的有效手段，是协调企业内部活动和资源的过程，帮助企业发展。但在使用过程中出现了一些缺陷。因此，管理咨询公司总裁大为 P 诺顿（David P.Norton）和哈弗商学院教授罗伯特·S·卡普兰（Robert S.kaplan）总结数家在预算管理方面处于领先地位的公司成功经验的基础上，推出了平衡记分卡。本文先是介绍传统预算模式的概念，分析各个要素在企业中的作用，指出其优点和不足之处以及适用的范围。然后论述平衡记分卡的含义和主要内容，再将平衡记分卡引入到全面预算研究中分析其作用，最后分析平衡记分卡的优势与不足。关键词：平衡记分卡，全面预算管理，研究本科论文AbstractComprehensive budget research refers to the whole process and all-round quantitative arrangement of enterprises'investment activities,financial activities and production and operation activities centering on the development strategy,so as to guide all employees to participate.It is an effective means to realize the unification of enterprise power and responsibility,and a process to coordinate enterprise internal activities and resources to help the enterprise development.However,some defects appeared in the process of use.So David p.NORTON,President of the management consulting firm,and Robert s.kaplan,a professor at harvard business school,have developed a balanced scorecard based on the success of several companies that have led the way in budget management.This paper first introduces the concept of the traditional budget model,analyzes the role of various elements in the enterprise,and points out its advantages and disadvantages as well as the scope of application.Then it discusses the meaning and main content of BSC,and then introduces BSC into the comprehensive budget research to analyze its role,and finally analyzes the advanta...