案例编号:
CN_2019KJYGSCW_4107
案例名称:
预算管理中的业财融合:北京市农业投资公司的实践探索
译名:
Business-Finance Integration in Budget Management: Practical Exploration of Beijing Agricultural Investment Co., Ltd
中文关键词:
预算管理的逻辑、事项、重点工作、部门间协作、岗位级预算
英文关键词:
Logic, Items and Key Work of Budget Management; Inter-Departmental Collaboration; Post-Level Budget
中文摘要:
预算管理的实践发展是企业管理理念、管理基础与资源配置方式等几方面的综合体现。在现实中,北京市农业投资公司基于公司管理者过往经验的积累,提炼出自己的管理理念,并以预算改革为突破口,推动预算管理转向与工作计划紧密结合,预算目标的确定以战略化解成工作事项为主线,并注重预算实施中的工作步骤规划和组织内跨部门协作。这一模式蕴含着与传统预算不尽相同的理念和逻辑,打破了年度财务结果导向的预算编制方式和管理方式。新预算的变革在公司总经理的大力推动下得以落地,形成了新的实践经验。而这些预算管理探索优劣何在,是否有持续改进的机会以及是特例还是有推广的价值,均有待世人论证。
英文摘要:
The practice development of budget management is a comprehensive reflection of the enterprise management concept, management foundation and resource allocation methods. In reality, Beijing Agricultural Investment Company refines its own management concept based on the accumulated experience of company managers, takes budget reform as a breakthrough to promote the tight integration of budget management and work plans, determines budget objectives by taking the decomposition of strategy into work items as main line, and focuses on work process planning and cross-departmental collaboration in budget implementation. This model contains different concepts and logic from the traditional budget, breaking the annual financial results-oriented budgeting and management methods. The new budget reform has been promoted by the general manager of the company and formed new practical experience. However, what are the advantages and disadvantages of these budget management explorations, whether there are opportunities for continuous improvement, and whether they are special cases or have the value of promotion, are still to be demonstrated.
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