Research on Performance Evaluation of Comprehensive Budget Management Based on Extension Assessment Method
The growing focus on comprehensive budget management (CBM) has resulted in more and more enterprises seek to improve their performance by bringing in this budget management idea and operation mechanism which has been proved to be helpful to facilitate the transfer of funds, promote the cost control of daily production, enhance the competitiveness and economic efficiency and protect companies from internal and external threats. However, no applicable evaluation system is established to evaluate the performance of CBM objectively and effectively. Taking Heung Kong Group as the study case, the paper designs 26 indexes and focuses on the research on the performance evaluation of CBM with Extension Assessment Method from different modules such as target setting, index compilation, index analysis, index feedback and adjustment, building an applicable evaluation system. Some proposals are also provided to improve the performance of the CBM in enterprises.
Comprehensive Budget Management Heung Kong Group performance Evaluation Extension Assessment Method
Huiqian Yu Libin Yuan Lili Zhang Huanxue Pan
The School of Economics and Management Beijing Forestry University (BFU) Beijing, China
国际会议
成都
英文
160-164
2011-01-14（万方平台首次上网日期，不代表论文的发表时间）