战略导向的全面预算管理实例解析

华中科技大学硕士学位论文战略导向的全面预算管理实例解析姓名：王彪申请学位级别：硕士专业：工商管理指导教师：龚朴20061029I,IIAbstractInthetimesofinformationandmodernization,moderncorporationarefacedwiththecompetitionandchallegecomingfrominternationalmarketandinternalmarket.Inordertosurviveinthefuriousenvironment,thestrategeofcompanyisbeinggivenmoreandmoreemphasisbytheenterpriser.Atpresent,corporationisenteringtheeraofstrategicalmanagement.Notonlythestrategicalmanagementcanhelpenterpriserclarifytheentrepreneurialorientationconstruct,butalsoitcanbeusedasaimplementlinkingtheentrepreneurialorientationconstructtoperformance.Therefore,underthebackgroundofpresent-daycorporation’ssysteminchina,itisverynecessaryforcorporationtopracticethemanagementofstrategicaltotalbudget.Thethesistriedtofindawayofhowtotransfercompanystrategeintostaffdailyaction,italsogaveefforttosetabridgetothecirculationbetweencorporationandmarket.Asastrategicalimplement,strategicaltotalbudgetbreaktheconnaturallimitationoftraditionalfinancebudgetsuchassingletarget,shortperspectiveandweakcontrol.It’sadvantagesrepresentatthreeaspects:first,itclarifiestheauthority,responsibilityandbenefitbetweenclientanddeputy;furthermore,iturgesthecorporationtopromotethelevelofthemanagement;lastbutnottheleast,itprovidesthepowertostrengtheninternalcontrol.Inordertopracticethetotalbudget,wemustputgoodemphasisonthefactorasbellows:theinspiritmentofcorporations’sperspective,theprinciplesofcorporation’sstratege,thescientificaalnessofusingbalancedscorecard,therelationsinbudgetindicators,thecorporation’sprocessandthecheckofperformance.Keywordsstrategicalanalysistotalbudgetmanagementbalancedscorecard111.1“”220201)202)33)1)2)43)“”“”“”1.252020DavidOtley40020506080,2080,1)“”6,,2),,,,,,3)4)75),,,,,6)“”1.38922.1(Budget)13“”1989(Decosta)(Copland)(Copland2001)(budgeting)(Roland)Roland1945(Welsh)(Comprehensiveprofitplanningandcontrol)“20101)“”2113“”“”4“”“”“”benchmark512“”2.22.2.12-1——1)SWOTSWOT132————34142.2.22-2151633.11,,,,,2,,,,,,,3,,417“”3.2,;,;,,;,,;,,,18,,,,,“”,,,“,”,,,,,,,,,,3.33.3.1193.3.21)2)3)204)3.3.31)2)“”“”3)214)5)3.43.4.11)2)3)224)5)6)3.4.21)2)3)4)235)3.4.33.4.4“”1)2)243)4)5)2544.14-126123456784.24.2.1274.2.2284.2.3200412005104-14-14-24-34-44-54-6122200412005104-14-1200412005104-2294-24-2200412005104-34-34-3200412005104-4304-44-4200412005104-54-54-5200412005104-6314-64-6200492004914-1234-344-54-420051090%32334.34.3.1344-635361)4-14-112365114910891213/12345(/)*100%6(/)*100%7()8(/)*100%910/*100%111213372)4-24-212435678910/1=[/-1]×100%2=[1-/]×100%3=/×100%45=/×100%6=/7=×8=/×100%9=[1-/]×100%10=+++383)4-34-312453671=-/23=/4/5=/100%6=/100%7=100%394)4-44-412341=/2=-/3=/4=+/+5=/6=/7=/*100%=+/28=[-/]*100%9=/10=/11=/=360/=360//=*360/12=/13=/=+/214=/=360/=*360/15=+16=/=+/217=/*100%=+/2405678917101112131415164.3.21)1141200412005104-5tAt2004112530801200422964697200433752976200444938092200455140364120046617604162004771909912.520048872773020049972959620041010856765.5200411111614896.52004121226427652005113366550120052141846544.52005315104736420054168887272005517146995220056181766565.5200571917555212005820712691200592167077020051022123212642114-1Yaa=1525000t=221379998bb=1379998-1525000/22=-6591Tt=1525000-6591*t,tTttAtTt1At=2530801Tt=1525000-6591=1518409At/Tt=2530801/1518409=1.67At/Tt434-6tAtAt/Tt2004112530801151840916720042296469715118180642004337529761505227050200444938092149863606320045514036411492045094200466176041614854541192004771909912.514788631292004887277301472272049200499729596146568105020041010856765.51459090059200411111614896.51452499111200412122642765144590818320051133665501143931725520052141846544.514327261292005315104736414261350732005416888727141954406320055171469952141295310420056181766565.514063621262005719175552113997711252005820712691139318005120059216707701386589048200510221232126137999808944113SI=A1/T1+A13/T13/2=2.11SI=1.35SI=0.98SI=0.57t200511t232005112004111.35200511T23=1525000-6591*23*1.35=18540992)=+-=+--=*1+--4532005110464-72005(1-10)1-101115,055,762.001,505,576.201,854,099.00757,819.5175,781.9593,324.5615,813,581.511,581,358.151,947,423.56()15,766,288.591,576,628.861,732,484.151,848,967.60184,896.76156,500.00:235,752.5023,575.2525,000.00428,622.9042,862.2930,000.00270,232.5027,023.2527,000.00157,308.8015,730.8810,000.00403,088.0040,308.8040,000.00259,606.2725,960.6320,000.0048,220.004,822.004,500.0046,136.634,613.660.001,848,967.60184,896.76156,500.0013,917,320.991,391,732.101,575,984.150.880.880.87011011008372,443.3937,244.3432,000.00200510306,773.903,426,832.2610-1.90%100.3250.6311420,000.002,500,000.000.850.084.44%11=11/1147=11*2/11+11=1,854,099.00*0.87*2/3,426,832.26+420,000.00=0.84=11/11=1,854,099.00*2/306,773.90+420,000.00=5.106%11=*1+--=1,854,099.00*1+6%-0.87-0.08-156,500.00=47,450.89.00=/=/0.5*+=47,450.89/{0.5*[1,045,206.17+(1,045,206.17+47,450.89)]}=4.44%=+=1,045,206.17+47,450.89=1,092,657.06114-80.845.100.870.084.44%484.3.3494-7504.3.41)2)3)4)514.3.51)2)3)4)“”“”“”“”“”“”52“”“”“”“”“”53WTO-54552006102056[1]ChrismanJamesJ,BauerschmidtAlan,HoferCharlesW.Thedeterminantsofnewventureperformance:anextendedmodel.Entr