面向超越预算的预算管理与绩效评价的研究与应用-管理科学与工程专业论文.docx

摘要随着信息化社会的发展，在知识经济的时代背景下，固定的年度预算不仅劳神费 时，而且无法让管理者灵活应对商业环境的变化，传统的预算所关注的固定目标和绩 效激励通常会导致经营紊乱，超越预算并非只是一种反向的、要求摒弃当前预算模式 的理念，它是一种正向的理念，它通过改善当前预算编制为契机，从而达到改善整个 管理控制流程的目的。面向超越预算的预算管理模式是将预算与企业战略进行有效整合和集成，加强预 算管理与信息技术的融合，通过滚动预算、实时控制与调整、及时反馈等方式，满足 公司复杂多变的环境下对预算管理的基本需求，将平衡计分卡、关键绩效指标等工具 应用于绩效评价管理中，实现组织整体的长远发展。本文通过研究面向超越预算的预算管理模式及绩效评价，结合山东菏泽烟草有限 公司预算管理系统的开发与应用，将超越预算思想应用于实践，实现山东菏泽烟草有 限公司预算管理的管控评一体化机制。并构建适合烟草行业的绩效评价指标体系，提 高烟草企业的战略管理水平。关键词：超越预算平衡计分卡KPI绩效评价AbstractWith the rapid development of Information, In the background of knowledge economy fixed annual budget is not only time-consuming and it can not allow managers to respond flexibly to changes in business environment. The traditional concern about the budget and the fixed objectives and performance incentives often lead to business disorders. Beyond Budgeting is not just a reverse, requirements abandon the idea of the current budget model. It is a positive concept. By replacing the current budget as an opportunity to improve the management control process purposes.Beyond Budgeting model is to estimate the effective integration and corporate strategy and integration, Strengthen budget management and information technology integration, By rolling budget, real-time control, adjustment, Complex and changing environment to meet the company management of the basic needs of the budget, The balanced scorecard, key performance indicators used in performance evaluation management tool, to achieve the long-term development of the whole organization.This paper studies the budget for the Beyond Budgeting Management Model and Performance Evaluation. Tobacco Co.Ltd. Shandong Heze with the budget management system development and application Will exceed Beyond Budgeting into practice .And build performance evaluation system for the tobacco industry to improve the strategic management of the tobacco companies.Key words: Beyond BudgetingBalanced ScorecardKPIPerformance Evaluation目录第 1 章 绪论 .......................................................