环保行业全面预算管理的应用研究
——以EBEP集团为例
摘 要
本文研究了全面预算管理与平衡计分卡的相关理论与实践，探讨了使用平衡计分卡来改进全面预算管理的模式。作为企业管理系统中的核心，预算管理对于企业提升整体竞争力至关重要，本文通过对全面预算管理引入平衡计分卡的理论研究分析，认为引入平衡计分卡的全面预算管理模式可以有效解决环保行业企业管理面临的问题。以环保行业的龙头企业EBEP集团作为案例，通过研究EBEP集团现行管理体系中存在的问题，引入平衡计分卡用于改进EBEP集团的预算管理体系，最终形成体现战略导向、多维度的预算管理指标体系。本文研究的主要结论为：
其一，本文将平衡计分卡与全面预算管理相结合并实现优势互补。平衡计分卡能够实现企业战略目标分解落地，而全面预算管理能够充分调动企业的资源、实现管理过程的执行与监控，将平衡计分卡引入全面预算管理，可以使企业的预算管理目标与战略保持一致，同时有效的促进企业内部资源优化配置。
其二，本文提出改进后全面预算管理的整合思路，即：根据对内外部环境的分析，确定企业未来的战略规划及目标，运用平衡计分卡工具确定在各个维度下、保证企业实现战略的关键驱动因素，将关键的驱动因素转化为关键绩效指标及指标值，进一步形成了预算方案及行动计划，经过预算周期中预算的执行与动态监控，最终对预算执行结果进行考核评价，编制业绩分析报告并实施奖惩机制，分析差异原因准备下一轮预算周期的调整。
其三，基于环保行业的特点，提出运用平衡计分卡将环保行业企业的战略目标分解为五个维度的预算管理目标，分别是财务维度、客户维度、内部流程维度、学习与成长维度、环境责任维度，多维度指标可以相互补充、相互配合，有助于环保行业企业战略目标的最终实现。
本文的研究为预算管理理论提供了实践案例，进一步拓展了理论深度；同时在行业标杆EBEP集团设计实施改进后的预算管理模式，对整个环保行业具有较大的推广意义。
关键词：环保行业, 全面预算管理，平衡计分卡，预算指标体系
Applied Research on Comprehensive Budget Management in Environmental Protection Industry
——A Case Study from EBEP Group
ABSTRACT
This paper studies the theory and practice of comprehensive budget management and balanced scorecard, and discusses the use of balanced scorecards to improve the overall budget management model. As the core of the enterprise management system, budget management is very important for enterprises to improve their overall competitiveness. This paper analyzes the theoretical analysis of the introduction of balanced scorecards for comprehensive budget management, and believes that introduce balanced scorecards into the overall budget management model can effectively solve the problems faced by enterprise management in the environmental protection industry. Taking the EBEP Group, a leading company in the environmental protection industry, as a case, through the study of the problems existing in the current management system of the EBEP Group, the introduction of the balanced scorecard to improve the budget management system of the EBEP Group, and finally form a strategically oriented, multi-dimensional budget management indicator system. The main conclusions of this paper are:
First, this paper combines the balanced scorecard with comprehensive budget management and complements each other. Balanced scorecard can realize the decomposition of corporate strategic objectives, and comprehensive budget management can fully mobilize enterprise resources, realize the implementation and monitoring of management process, and introduce balanced scorecard into comprehensive budget management, which can make enterprise budget management objectives and strategies consistent, while effectively promoting the optimal allocation of internal resources.
Secondly, this paper proposes the integration idea of the improved comprehensive budget management, that is, according to the analysis of the internal and external environment, determine the future strategic planning and goals of the enterprise, and use the balanced scorecard tool to determine the strategy to achieve the enterprise under various dimensions. The key drivers are to transform key drivers into key performance indicators and indicator values, further forming a budget plan and action plan. After the budget execution and dynamic monitoring in the budget cycle, the budget execution results are evaluated and evaluated. Analyze the report and implement the reward and punishment mechanism, analyze the reasons for the difference and prepare for the adjustment of the next round of the budget cycle.
Thirdly, based on the characteristics of the environmental protection industry, it is proposed to use the balanced scorecard to decompose the strategic objectives of the environmental protection industry into five dimensions of budget management objectives: financial dimension, customer dimension, internal process dimension, learning and growth dimension, and environment. The responsibility dimension and multi-dimensional indicators can complement each other and cooperate with each other to help the ultimate realization of the strategic goals of the environmental protection industry.
The research in this paper provides practical cases for budget management theory and further expands the theoretical depth. At the same time, the budget management model designed and implemented by the industry benchmark EBEP Group has great promotion significance for the whole environmental protection industry.
Keywords: Environmental protection industry, comprehensive budget management, balanced scorecard, budget indicator system
目 录
摘 要
ABSTRACT
目 录
图表目录
第1章 绪论
1.1 研究背景和意义
1.2 研究思路和方法
1.3 文献综述
1.4 研究特色与结构安排
第2章 理论分析
2.1全面预算管理理论概述
2.2 平衡计分卡理论概述
2.3 全面预算管理引入平衡计分卡的理论分析
2.4 本章小结
第3章 环保行业预算管理现状
3.1 环保行业的定义
3.2 环保行业的发展历程
3.3 环保行业预算管理现状及存在的问题
3.4 环保行业预算管理引入平衡计分卡的必要性分析
3.5 本章小结
第4章 案例分析-以EBEP集团为例
4.1 EBEP集团总体情况
4.2 EPEP集团现行预算管理体系简介
4.3 EBEP集团预算管理中存在的问题
4.4 EBEP集团预算管理引入平衡计分卡的必要性及可行性
4.5重新构建EBEP集团的全面预算管理体系
4.6 改进后全面预算管理模式在环保行业的推广建议
4.7 本章小结
第5章 结论
参考文献
