您的位置:首页  > 论文页面

资本预算与经营预算协同管理模式研究

发表时间:2014-05-31  浏览量:1685  下载量:738
全部作者: 于秀娟,彭若弘
作者单位: 北京邮电大学经济管理学院
摘 要: 针对资本预算与经营预算分离管理不利于解决资产全生命周期成本最优化的现状,研究提出资本预算与经营预算协同管理模式,引入全生命周期理论,从企业项目投资预算管理入手,构建了以投资项目为主线的预算管理机制,试图通过单个投资项目的全生命周期成本预算实现企业整体的资本预算与经营预算一体化管控。并且指出了该机制的两大特点和适用的预算编制方法,为企业预算管理转型提供了一个可参考的解决方案,提高了企业的资源配置效率。最后,以中国移动南方基地为例,结合南方基地自身特点,构建“资源配置七步法”,通过成本标杆的使用实现了基于资本预算进行经营预算,对资本预算与经营预算协同管理的实施提出了具体实践方式。
关 键 词: 企业管理;资本预算;经营预算;协同管理模式;全生命周期成本
Title: Study on the collaborative management model of capital budget and operating budget
Author: YU Xiujuan, PENG Ruohong
Organization: School of Economics and Management, Beijing University of Posts and Telecommunications
Abstract: In this paper, we propose the model of the capital budget and the operating budget collaborative management to provide a reference solution for the enterprise budget management restructuring. Based on the theory of life cycle cost and project investment budget management, the paper constructs the budget management mechanism which focuses on the investment projects that aiming to cooperate with the company operating budget and capital budget through the whole life cycle cost of individual investment projects. The paper points out two characteristics of this mechanism and an applicable budgeting method, and provides a reference solution to improve the resource allocation efficiency of company. In this paper, we raise the South Base of China Mobile Communication Corp as the example and use “7 steps of resource allocation” to reach the goals of collaborative management of operating budget and capital budget.
Key words: business management; capital budget; operating budget; collaborative management model; life cycle cost
发表期数: 2014年5月第10期
引用格式: 于秀娟,彭若弘. 资本预算与经营预算协同管理模式研究[J]. 中国科技论文在线精品论文,2014,7(10):918-923.
 
0 评论数 0
暂无评论
友情链接