基于价值链的预算管理研究

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基于价值链的预算管理研究(13800字)
摘要：自从迈克尔•波特教授在《竞争优势》一书中提出价值链概念以来，价值链管理已经被许多学者所接受和采用，价值链管理的思想被逐渐引入到会计领域这使得它在会计学界得到了更深入的研究和广泛的传播。本文基于国内外学者的研究成果，对传统预算存在的不足和基于价值链的预算管理优势进行了详细论述。重点对基于价值链的预算管理的运行进行了分析，其内容涵盖了战略目标的转化、预算编制、预算的控制和预算的绩效评价建立等方面。
关键词：价值链；预算管理；价值管理；战略管理

Study on Budget Management Based on Value Chain
Abstract: Since Michael E. Porter proposed the Value Chain for the first book in his book -Competitive Advantage. The Management of Value Chain has gradually adopted by many professor .The concept was gradually bring in the field of Accounting and this situation make it more widely accepted by more and more professor manager. This article was based on scholar’s research findings at home and abroad, discussing the detail of disadvantage of traditional budget management and the advantage about the budget management based on value chain. This article analyze the working of budget management based on value chain, including transform of strategic target, budget making, budget analyzing, budget adjusting, establishing performance appraisal system and so on.
Key words：Value chain ; Budget management ; Value management ;Strategic management