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li jie ji yu ping heng ji fen ka de guo wang ji ti qi ye quan mian yu suan guan li
Author(s): 
Pages: 93-99
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  企业战略全面预算平衡计分卡板块差异;
Abstract: 随着电力体制改革和市场经济的进一步发展,国网集体企业经营形势日趋严峻、行业竞争日益激烈。本文运用SWOT分析法,对阳光合源集团经营管理现状进行分析,剖析了集体企业预算管理中存在的问题,借助平衡计分卡构建集体企业全面预算管理体系,形成以企业战略、经营计划、全面预算、绩效考核以及薪酬兑现为主线的"五位一体"全闭环管理模式。
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