本文以 E 电梯公司的全面预算管理工作为研究对象，采用文献研究和案例研究相
结合的方法，对 E 电梯公司原有的全面预算管理工作流程进行解读，发现 E 电梯公
司目前的全面预算管理工作存在一系列问题，如目标制定过于偏重短期财务绩效、不
符合 E 电梯公司的长远战略；预算执行和分析体系不健全、预算控制不到位；以及预
算考核体系不完整、考核方法过于单一等问题。这些问题很大程度的影响了 E 电梯公
司全面预算管理在企业运营管理中应发挥的作用。经过归纳分析，发现这些问题产生
的根本原因有 E 电梯公司在预算目标的制定方面脱离企业的发展战略、在全面预算编
制过程中员工的参与度和认识度不够、对预算的执行和控制力度不够、在全面预算的
考核方面过于依赖短期财务指标的考核。因此，本文在平衡计分卡、作业动因理论的
指导下，总结借鉴前人的研究成果基础上，结合 E 电梯公司所属行业的特点以及所属
集团的运营模式，通过分析 E 电梯公司的发展战略、企业的价值活动和增值作业，重
建 E 电梯公司的全面预算管理目标，通过成本动因分析、作业管理，实施动态预算管
理和控制，优化流程、提高效率。最后，依据平衡计分卡的四维绩效考核指标和作业
基础管理建立全面预算管理的动态考核与综合考核相结合的考核体系
关键词： 全面预算管理 成本动因 作业管理 平衡计分卡
作 者：杨 鹏
指导老师：李洁慧英文摘要 E 电梯公司全面预算管理的优化研究
II
The research on optimization of E elevator company
Comprehensive budget management
Abstract
As one of management control method, comprehensive budget management has been
widely used in the operation management of enterprises, and has good effect. However,
comprehensive budget management mode has been challenged in the face of current
market environment and flexible operation mode of enterprise, such as budget slack and
overall budget goals from the enterprise&39;s long-term strategy, emphasis on short-term
financial performance, information feedback delay and other aspects of the criticism. It is
the practice problems to be solved in current enterprises how to adjust measures in local
conditions to make it as an open management system, and constantly absorb and integrate
all kinds of advanced management tools to solve the practical problem of comprehensive
budget management,
Based on the practice of comprehensive budget management of E elevator company,
use the methods of literature research and case study to analyze the original comprehensive
budget management process of E elevator company, find lot of problems in comprehensive
budget management process, such as emphasis on short-term financial performance and
does not meet the long-term strategy of E elevator company; budget execution and budget
control analysis system is not perfect, and budget assessment system is not complete,
assessment methods are too simple. These problems deeply affect the E elevator company&39;s
comprehensive budget management effect in enterprise operation management. After
epagoge and analysis, we found the reasons for these problems is the E elevator company
setting out the development strategy when they set up the budget target, and the enterprise
staff do not participate the practice of budget process, they also do not understand the
signification of comprehensive budget management. Staff cannot complete comprehensive
budget process, and on the comprehensive budget performance side, they always focus on
short-term financial performance.E 电梯公司全面预算管理的优化研究 英文摘要
III
Then, based on the balanced scorecard theory and Activity drivers theory and study
other scholar’s research, to analyze E Elevator Company’s issue and solving those issue.
Through the analysis of value activities, development strategy, E elevator company
business and value-added operations, comprehensive budget management goals of the
reconstruction of E elevator company, cost analysis, operation management based on the
implementation of dynamic budget management and control, optimize processes, and
improve efficiency. Lastly based on the four-dimensional performance evaluation index of
the balanced scorecard and Activity-base management, to establish the comprehensive
evaluation system of the comprehensive budget management,
The last, in order to ensure that the E elevator company comprehensive management
optimization program can be successfully implemented, put forward the relevant staff
training and system construction of the safeguard measures.
Keywords: Comprehensive budget Activity driver Activity-based
management Balanced Scorecard
Written by: Yang Peng
Supervised by: Li JieHui目 录
第一章 绪论 ··1
1.1 研究背景和意义·1
1.1.1 研究背景 ·1
1.1.2 研究意义 ·2
1.2 研究方法与研究框架
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1.2.1 本文研究方法··2
1.2.2 本文研究的主要内容 ··3
1.3 本论文可能的创新点
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1.4 国内外研究综述及简要评析 ·5
1.4.1 国外预算管理研究综述 ··5
1.4.2 国内预算管理的研究综述 ··6
1.4.3 简要评述 ··7
第二章 全面预算管理相关理论基础 ··9
2.1 全面预算管理的基本框架和功能·9
2.1.1 全面预算管理的基本框架··9
2.1.2 全面预算管理的功能 10
2.2 作业动因理论·· 11
2.3 平衡计分卡理论·· 13
第三章 E 电梯公司全面预算管理体系的现状 17
3.1 E 电梯公司简介 17
3.2 E 电梯公司全面预算管理体系 19
3.2.1 E 电梯公司预算编制组织架构· 19
3.2.2 E 电梯公司预算编制方法· 20
3.2.3 E 电梯公司预算编制流程· 21
3.2.4 E 电梯公司预算考核机制· 26第四章 E 电梯公司全面预算管理出现的问题 以及原因分析··29
4.1 E 电梯公司全面预算管理出现的问题29
4.1.1 预算目标制定不合理 29
4.1.2 全面预算控制和分析体系不健全 30
4.1.3 全面预算管理考核体系不完善·
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