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论文编号：	5890
作者编号：	2120112892
上传时间：	2013/12/6 7:08:57
中文题目：	管理控制工具整合框架的应用研究---以A公司为例
英文题目：	The Study on Integration Framework of Management Control Tools in the Case of Company A
指导老师：	刘志远
中文关键字：	管理控制，管理控制工具，整合模式
英文关键字：	management control，management control tool，integration mode
中文摘要：	管理控制是管理者确保获得和使用资源有效果和效率，以实现组织目标的过程。它包括组织目标、战略规划与经营计划、业绩目标设定、奖惩与信息流五个要素。管理控制工具作为企业提升管理能力、创造企业价值的重要手段，被企业大量导入并广泛应用。整合管理控制工具就是打破原有的管控模式，对于企业管理不适用的管理控制工具在内部及工具之间进行系统化重构并形成一体化的过程，使其目标一致，功能协调，实现企业价值增值。本文通过对目前广泛应用的管理控制工具如全面预算管理、关键绩效指标考核、平衡计分卡、经济增加值等应用现状及问题的分析，提出对管理控制工具整合的必要性。在对管理控制工具整合原则、整合路径进行阐述的基础上提出管理控制工具的两种整合模式：控制型导向模式和价值创造型导向模式。同时阐述了管理控制工具间的整合。本文以案例A公司的管理控制工具应用为研究主体，在对A公司全面预算管理、KPI绩效考核、EVA等指标应用分析的基础上，提出整合管理控制工具的必要性，并按照管理控制要求提出的整合模式进行管理控制整合，并对A公司管理控制整合框架进行评价。
英文摘要：	Management control is the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of the organization’s objectives. It includes five elements, which are organization objectives, strategies and plans, performance target setting, rewards and information flows. Management control tools are introduced and applied widely as an important means for enterprises to enhance management ability, and to create enterprise value. The integration of management control tools is the process of integration, on the basis of breaking the original control mode, by which enterprises reconstruct systematically management control tools that are not applicable in the management control .The aim of integration is the same objectives, function coordination and value appreciation. Based on the analysis of the current situation and problems about management control tools used widely, such as comprehensive budget management, key performance indicator assessment, balanced scorecard, economic value added, it present the necessity of integrating management control tool. In this paper, the integration principle of management control tool and the integration path are elaborated. And put forward two kinds of model integration management control tool Controlled-oriented model and value-created-oriented model. Meanwhile it elaborates integration between management control tools. This paper takes the case of A company's management control tool as the research subject. On the basis of analysis on the comprehensive budget management, KPI, EVA and other indicators of performance appraisal application, put forward the necessity of integration of management control tool, and in accordance with the integration of management control mode integrate management control tool, and evaluate it.
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