全面预算管理在企业中的应用起源于第一次世界大战后的美国，至今已有一百年的历史，是被当代企业广泛应用的企业管理方法。全面预算是对企业战略的拆解，将长期的发展战略拆解为短期的经营管理目标。全面预算管理通过监督和考核经营管理目标的达成情况促成企业战略的达成。在全面预算管理的过程中，企业可以完成经营管理目标的确定、资源的合理配置、部门之间的有效协作以及管理制度的优化。A公司是一家年轻的智能硬件和互联网公司，虽然成立时间仅有12年，但其通过新颖的商业模式和极致性价比的产品在短时间内获得了飞速的增长，成为一家在中国甚至世界范围内家喻户晓的公司。A公司的经营管理方式非常粗放，虽然有预算行为，但基本不能达到管理业务、配置资源、实现战略的目的。 2020年以来，随着新冠疫情的蔓延以及国际政治形式的恶化，我国政府和企业都意识到了产业转型的必要性，A公司也决定从一家互联网公司转型成为高端制造业公司，进军智能电动车等高端制造行业。在这种背景下，A公司必须纠正原有的粗放型经营管理模式，用更科学的精细化管理方法促成企业战略的达成。原有的预算体系必须进行优化，以实现真正的全面预算管理。本文首先对全面预算管理相关的理论和学术文献进行了回顾，包括全面预算管理的发展历史、对企业的作用、和企业战略的关系以及中外学者对全面预算管理现状与问题的分析。之后，结合A公司发展的历史背景和独特的业务模式、组织架构，对A公司的预算工作现状进行了梳理，并剖析其中存在的主要问题，包括预算与战略脱节、预算的重要性被忽视、预算管理缺失、预算考核制度不合理等等。在此基础上，侧重于全面预算管理与战略的紧密关系，提出了一系列改善A公司预算现状的方法，包括将预算目标与公司战略相结合、配备有战略意识的预算组织机构、根据战略拆解预算逻辑、加强预算全流程管理、优化预算考核制度以及提升人员素质等。希望这些方法在A公司落地后能够提升A公司的经营管理能力、促进A公司的战略达成，协助A公司度过战略转型的难关。也希望这些方法对我国众多采用粗放式管理的互联网企业有一定借鉴意义。
The application of comprehensive budget management in enterprises originated in the United States after the First World War. It has a history of one hundred years and is an enterprise management method widely used by contemporary enterprises. Comprehensive budget is the dismantling of corporate strategy. The long-term strategy is dismantled into short-term management goals by comprehensive budget. Comprehensive budget management facilitates the achievement of corporate strategies by supervising and assessing the achievement of business and management objectives. In the process of comprehensive budget management, enterprises can complete the determination of business management objectives, rational allocation of resources, effective collaboration between departments and optimization of management systems.Company A is a young intelligent hardware and Internet company. Although it has only been established for 12 years, it has achieved rapid growth through its novel business model and extremely cost-effective products, becoming a well-known company in China and even around the world. Company A's operation and management method is very extensive. Although it has budget behavior, it can hardly achieve the purpose of managing business, allocating resources, and realizing strategy. Since 2020, with the spread of COVID-19 pandemic and the deterioration of international political situation, the Chinese government and enterprises have realized the necessity of industrial transformation. Company A has also decided to transform from an Internet company to a high-end manufacturing company, and to enter electric vehicle industry. Under such circumstances, Company A must correct the original extensive operation and management method and use more appropriate and refined management methods to achieve corporate strategy. The original budget system must be optimized to achieve comprehensive budget management.This paper firstly reviews the theories and academic literature related to comprehensive budget management, including the history of comprehensive budget management, its role in enterprises, and its relationship with corporate strategy, as well as the analysis of the current situation and problems of comprehensive budget management by Chinese and foreign scholars. After that, combined with the historical background of company A, its unique business model and organizational structure, the current situation of company A's budget work was summarized, and the main problems in it were analyzed, including the disconnection between budget and strategy, the neglect of the importance of budget, lack of budget management, unreasonable budget evaluation system, etc. On this basis, focusing on the close relationship between comprehensive budget management and strategy, this paper proposes a series of methods to improve company A's budget, including combining budget objectives with corporate strategy, equipping a budget organization with strategic awareness, dismantling strategy into budget logics, strengthening the management of the entire budget process, optimizing the budget evaluation system, and improving the quality of personnel. It is hoped that these methods can improve Company A's operation and management capabilities, promote the achievement of Company A's strategy, and help Company A overcome the difficulties of strategic transformation. It is also hoped that these methods can be used as a reference for many Internet companies that adopt extensive management.
