技术经济与管理研究

基于经济增加值的企业全面预算管理是以价值创造为战略导向,以经济增加值为核心业绩指标的一种高效预算管理方法。本文将考虑资金机会成本的经济增加值作为核心业绩指标贯穿于全面预算管理的全过程,提出了基于经济增加值的企业全面预算管理方法。在介绍经济增加值由来和内涵的基础上,提出了全面预算管理基本框架,对全面预算管理体系的构建进行了阐述。按照全面预算管理框架结构,将经济增加值这一核心业绩指标导入全面预算管理的全过程,依次就EVA预算编制方法、EVA预算执行、预算差异分析和预算考评激励四个预算管理环节的具体构建程序和方法进行了探讨,并以一般企业的一般情况为蓝本,为企业基于经济增加值的全面预算管理体系的建立提供了方向和建议。

Comprehensive budget management based on the economic value added is an effective method of budget management,whose core performance index is economic value added,oriented by value creating.The paper takes the economic value added which considers the opportunity cost of capital and put forward the enterprise comprehensive budget management based on the economic value added.Based on introduce to the economic value added,the paper studies the framework of comprehensive budget management and makes introduce to the comprehensive budget management.According to the framework,the paper studies the construction method of comprehensive budget management system from four aspects of budget planning,budget enforcement,budget variance analysis and budget appraisal.The paper offers advice of the comprehensive budget management based on the economic value added to enterprises.