浅析通信企业全面预算管理存在的问题及对策.docx

浅析通信企业全面预算管理存在的问题及对策【摘 要】全面预算管理是企业为实现战略目标实施的阶段性营运计划和控制工具。本文立足于企业战略，从优化资源配置入手，分析了通信企业全面预算管理现状和存在的问题，并针对性的提出了加强通信企业全面预算管理的相应对策建议，以期促进通信企业以战略为导向，优化全面预算管理流程，实现企业效益最大化。 【关键词】通信企业；全面预算；预算管理 一、引言 全面预算管理是以市场和客户需求为导向，以企业价值最大化为目标，合理利用企业资源，通过运用现代信息技术和网络技术，对企业的经营、资本和财务等方面进行预测规划、控制、沟通、协调和业绩评价的管理控制活动。全面预算管理在通信企业越来越受到高度重视，运用较为广泛，主要体现在以下方面： 1.全面预算管理是通信企业实现企业长期目标的重要管理工具。预算必须与企业战略保持一致，以稳步推进企业发展各阶段目标。基于经营预算、财务预算和资本预算的编制，对企业的市场份额、投资效益、偿债能力、财务弹性进行有效地预测和管控。 2.全面预算管理有助于通信企业内部执行力的提升。全面预算管理涉及公司各个部门和各项经营活动，有助于全员达成共识，责任主体目标清晰。管理层有责任协调各方资源去实现目标，员工有明确的努力方向，能以饱满的工作热情投入到各项经营活动中。 二、通信企业全面预算管理现状和存在的问题 全面预算管理方法自在通信企业应用以来，经历了拆分、重组、上市等阶段，逐渐从最初的计划、协调功能发展至兼有控制、评价、激励的管理控制工具，占据通信企业管理系统的核心地位。通信企业通过预算目标的确定，预算的编制、下达、执行控制、调整和考核等环节，不断的进行预算责任体系建设和完善，市场规模有效扩大，有力地服务保障经营业绩水平的提高。 但是，近年来，通信企业的市场增长速度逐渐放缓，增量不增收，指标年年加码，新业务和新产品推进缓慢，基层员工对企业战略发展方向产生困惑，对每年预算指标的合理性心存疑虑。因此，优化改进通信企业以战略为导向的全面预算管理显得尤为迫切，而探讨当前通信企业全面预算管理存在的问题则具有重要的现实意义。通信企业全面预算管理存在的问题主要体现在以下方面： 1.全面预算管理与企业战略目标有脱节现象 一是规划编制与预算编制相脱节，通信企业滚动规划的编制主要体现未来发展的方向和思路，提前考虑重点业务、重点产品的布局。但目前在预算编制过程中没有充分参考企业规划数据，在资源的配置、收入结构的制订上缺乏前瞻性。二是预算编制仍重点围绕年度KPI指标的实现，企业往往为实现短期指标而投放了过多的资源，而对新业务、新产品的资源投入偏少。 2.全面预算管理的理念没有融入企业文化 预算编制缺乏双向沟通，自上而下的预算下达并未充分考虑预算执行层的实际困难、属地市场环境的差异和各项影响经济活动的因素，预算指标的制订没有勾勒出企业的发展蓝图，基层员工总认为是在被动承接指标；自下而上的预算申请不能理解管理层的战略意图和两难境地，总想争取更少的经营指标和更多的资源。这种状况反而更像是上下部门之间关于下达指标和获取资源之间的博弈，这样的结果使预算的沟通流于形式，削弱了全面预算管理的权威性和严肃性。 3.预算的编制脱离经营活动的实际情况 如2013年末，N市人均手机拥有量1.1部（按常住人口+暂住人口），但甲通信企业2014年下达的手机净增指标仍超过40万。虽然从管理层的本意来说是想抓住发展机遇，扩大市场份额。但脱离市场实际状况的指标弱化了预算管理的意义，如果没有正式的控制系统，没有技术上正确无误并合理准确的数字及事实，预算只不过是预测。同时，让基层员工觉得目标不清晰，降低了对预算管理的认同度。 4.预算管理没有与业绩考核体系有效融合衔接 以N市甲通信企业为例，由于全程全网的特点，通信企业的网络维护采取集中化管理，高度统一的营销政策又集中列支了大部分的营销费用。因此，各营销单元实际上难以成为真正的利润中心，预算的执行效果难以有效衡量。同时，这种模式下，营销单元更注重业务的发展，缺少关注资源的消耗，维护部门没有感受到营销单元的经营压力，责权利不对等，削减了预算管理的考核激励作用。 三、加强通信企业预算管理的对策措施 实践证明，通信企业在建立现代企业制度、提高管理水平的过程中，全面预算管理在经营目标落实、市场竞争力提高、资源配置、内部控制等方面起到了积极推动作用。但市场是变化的，应正视管理过程中出现的问题，适时纠偏调整，进行业务流程和管理流程改造，建立健全与全面预算管理相适应的责权体系，提高全面预算管理的质量和效率。 1.预算管理需服务于企业战略导向 战略是企业需达到的长期目标，企业的全面预算管理实质上是一种过程管控手段。通信企业的全面预算管理应从两方面着手，通过每个短期经营目标的实现，稳步推进企业战略。一是促进中长期目标和短期目标的结合。在通信企业，一般由发展规划部牵头编制滚动规划，财务部牵头编制全面预算。前者着眼于企业中长期发展规划，后者重点是每年度经营预算、财务预算、投资预算指标的编制与分解。应改变二条线相对独立的局面，预算的编制充分考虑中长期规划，资源配置向未来的新业务、新产品，信息共享，提高资源配置的效益和效率。二是全面预算管理能够将具体的预算指标细化分解到各基层单元，全面预算管理与企业战略保持一致，细化了年度目标和努力方向，充分发挥全体员工的主观能动性。 2.营造出全面预算管理文化的氛围 建立良好的沟通机制。具体而言，在全面预算的编制环节，管理层主动宣贯企业战略意图及在预算安排上的考虑，同时贴近基层的困难与需求，争取全员的理解和支持；基层员工通过了解企业的长远目标，理解全面预算管理是实现企业战略目标的有效途径，这样才有利于整体组织目标的实现。在全面预算的执行过程中刚柔相济，预算一经批准下达不能随意改变，相应的预算责任落实到各部门、各层级，执行过程中坚决消除预算范围外和预算超支现象，强调预算执行的刚性。同时，市场是活的，通信企业应健全预算调整机制，留有一定的预算准备，上下级注重市场信息的收集与反馈，避免过分强调预算执行的刚性而失去市场的机遇。好的氛围能够消除员工的困惑和疑虑，树立员工信心。把预算看成一个计划、沟通协调和激励的工具，而不是一种压力或惩罚手段，有利于全员正确理念的培养，全员的共同参与有利于提高全面预算管理的执行力。 3.全面预算管理需基于合理的市场预测 尊重市场，避免下达不切实际的业务量预算。指标偏离过大，也就失去了预算的作用。预算管理本身就是一项系统性的控制管理过程，贯穿企业经营活动的每个环节，通过制定系统性的预算审批流程，注重协调、沟通和结果的反馈，来确保目标的实现。通信企业应充分结合市场一线反馈的信息，加强信息资源整合。运用计算机网络等信息控制系统，实现部门间预算管理基础信息共享，预算编制时从广泛的预测中筛选出前瞻性的准确信息和测算依据，从而从根本上转变员工一看指标就灰心的状态，提振员工的信心。 4.促进全面预算管理形成闭环 对年度全面预算的完成情况，应通过合理的程序进行考评，既体现全面预算管理的权威性，推动全面预算责任的落实，也发挥全面预算管理的激励作用。一是运用划小单元的核算成果，将收入、成本资源消耗和利润归集到基层单元，使其真正成为责权利相统一的利润中心。基于此的业绩考核有助于和全面预算管理的有效衔接，客观评价基层单元经营水平，分析中间环节是否存在管理漏洞，提高通信企业全面预算的管理水平。二是优化绩效考核体系中涉及预算考核的指标结构，特别是对基层单元，改变重营销、轻财务和网络运营的现状，激励员工降本增效、管理创新。树立全员经济效益最大化的理念，着眼长远发展，而非年复一年短期任务的完成。 四、结语 通信企业面临市场机遇与挑战，应正视全面预算管理中存在的问题，优化提升全面预算管理水平。坚持企业发展战略不动摇，预算的编制充分结合中长期发展规划和考虑市场环境，保证预算资源投入的结构合理；营造良好的文化氛围，调动全员参与的积极性，真正落实预算责任，以有利于通信企业可持续良性发展和每个阶段目标的稳步实现。Abstract comprehensive budget management is phased operational planning and control tool for achieving corporate strategic objectives implementation. Based on the corporate strategy of optimizing the allocation of resources, it analyzes the communications companies overall budget management status and problems, and targeted proposes strengthening communications companies overall budget management of the corresponding countermeasures in order to facilitate communication enterprise strategy-oriented optimize the overall budget management processes, maximize business efficiency.Chinese Paper /2/view-7421760.htmKey words communications companies; overall budget; budget managementI. Introduction Comprehensive budget management based on market and customer demand-oriented, with the objective of maximizing corporate value, rational use of corporate resources, through the use of modern information technology and network technology, the operation of the business, capital and financial planning and other aspects of prediction, control, communication, coordination and performance evaluation of management control activities. Comprehensive budget management in the communications business more and more attention, the more widespread use, mainly in the following areas:1. Communication Enterprise is a comprehensive budget management to achieve long-term business goals important management tool. The budget must be consistent with the business strategy to steadily promote the business development objectives at all stages. Preparation of operating budget, finance and capital budgets based on the companys market share, investment returns, liquidity, financial flexibility to effectively predict and control.2. The overall budget management help to improve communication within the enterprise executive force. Comprehensive budget management involves various departments and various business activities, contribute to the full consensus, the main responsibility clear objectives. Management is responsible for coordinating all resources to achieve the objectives, a clear direction for employees, can work with full enthusiasm into various business activities.Second, communications companies overall budget management status and problemsComprehensive budget management of enterprise applications to communicate freely since undergone phase separation, restructuring and listing, and gradually from the initial planning, coordination function to the development of both control, evaluation, management and control tools incentive to occupy the core communications business management system status. Communications companies through budget targets determined, budgeting, issued, execution control, adjustment and other aspects of assessment, continue to carry out the responsibility system construction and improvement budget, effectively expand market size, strong security services improve operational performance levels.However, in recent years, the enterprise communications market growth slowing, 增量不增收 mid overweight indicators, new services and products to promote slow, junior staff of the enterprise strategic direction of confusion on the annual budget targets rationality misgivings. Therefore, optimized and improved cations strategy-oriented enterprises comprehensive budget management is particularly urgent, discuss current issues and communications companies of the total budget management has important practical significance. Communications companies overall budget management problems mainly in the following areas:1. The overall budget management and strategic objectives have a disconnectFirst, the planning and budgeting divorced, communications companies rolling plan prepared mainly reflected directions and ideas for future development, advance key business considerations, the layout of key products. But there is no adequate reference enterprise planning data in the budgeting process, the lack of forward-looking in the formulation of the configuration, the income structure of resources. Second, budgeting is still focused on the realization of the annual KPI indicators, companies often put in to achieve short-term indicators and too many resources, while the new business, too few resources into new products.2. The overall budget management philosophy not integrated into the corporate cultureBudgeting lack of two-way communication, top-down budget assignment did not fully consider the factors the practical difficulties of budget execution level, territorial differences in market conditions and the impact of economic activities, no budgeting indicators sketched out a blueprint for the development of enterprises, the total level employees considered to be passive undertake indicators; bottom-up budget requests can not understand managements intent and strategic dilemma, always want to strive for fewer business indicators and more resources. This situation but more like between the upper and lower division issued on indicators and access to resources between game, this result makes communication a mere formality budget, weakening the overall budget management authority and seriousness.3. The preparation of the budget from the actual situation of business activitiesAs at the end of 2013, N city per capita mobile phone ownership 1.1 (according to the resident population + transient population), but A communications company issued cell phone in 2014 net indicators are still more than 400,000. Although managements intention is to grab opportunities to expand market share. But from the actual market situation indicators weakened the significance of budget management, if there is no formal system of control is not technically correct and reasonably accurate figures and the fact that the budget is only forecast. At the same time, so that junior staff feel goals are not clear, reducing the budget management acceptance.4. Budget management is not effective integration and performance evaluation system convergenceN City A communications company, for example, due to the characteristics of the whole network, communications companies adopt centralized management of network maintenance, highly unified marketing policy has concentrated most of the marketing costs incurred. Thus, each of the marketing unit is actually difficult to become a true profit center, the effect of the implementation of the budget difficult to effectively measure. At the same time, this mode of marketing means more attention to the development of business, the lack of attention to resource consumption, maintenance departments do not feel the pressure of marketing business unit, Zequan Li unequal, reduced incentives assessment of budget management.Third, to strengthen countermeasures Communication Enterprise Budget ManagementPractice has proved that communications companies in establishing a modern enterprise system, improve the management level in the process of a comprehensive budget management in the implementation of business objectives, improve market competitiveness, resource allocation, internal control has played a positive role in promoting. But the market is changing, it should address the problems in the management process, timely corrective adjustments, business process transformation and management processes, establish and perfect the overall budget management responsibility and authority to adapt the system to improve the quality and efficiency of the overall budget management.1. Budget management needs to serve the strategic orientationLong-term strategy is required to achieve the target enterprise, the enterprises comprehensive budget management is essentially a process control means. Communications companies overall budget management should be two-pronged approach, through the implementation of each short-term business objectives, corporate strategy steadily. First, promote the combination of long-term goals and short-term goals. Corporate communications, general rolling plan prepared by the Planning and Development Department, led the Finance Ministry led the preparation of a comprehensive budget. The former focuses on the development of long-term business plan, which focuses on the degree of annual operating budget, financial budget, investment budget targets the preparation and decomposition. Two lines should be changed relatively independent of the situation, budgeting fully consider the long-term planning, resource allocation to future new business, new products, information sharing, improve the effectiveness and efficiency of resource allocation. Second, the overall budget management of specific budget targets can be decomposed into the grass-roots units refinement, comprehensive budget management and corporate strategy consistent refinement of the annual target and direction, give full play to the staffs initiative.2. create a comprehensive budget management culture atmosphereEstablish good communication mechanisms. Specifically, part of the preparation of a comprehensive budget management initiative Publicizing corporate strategic intent and considerations on the budgetary arrangements, as well as close to the difficulties and needs of the grassroots, for the full tanding and support; by junior staff understand the businesss long-term objectives, understanding the overall budget management is an effective way to achieve corporate strategic objectives that help achieve the overall organizational goals. During the execution of hardness and softness in the overall budget, a budget approved issued can not change, the corresponding budget responsibilities to various departments at all levels, the implementation process and resolutely eliminate outside the scope of the budget and budget overruns, he stressed the rigid implementation of the budget. Meanwhile, the market is alive, communications companies should improve budgetary adjustment mechanism, leave some budget preparation, focus on the lower level of market information collection and feedback, to avoid too much emphasis on rigid budget execution and lose market opportunities. Good atmosphere to eliminate the confusion and doubts staff foster employees confidence. The budget as a plan, and tools for communication and coordination incentive rather than a punishment or pressure, help to develop the concept of full right, full of participation will help improve overall budget execution management.3. The overall budget management requirements based on reasonable market forecastRespect for the market, to avoid the traffic issued unrealistic budget. Indicators deviate too large, it will lose the role of the budget. Budget management itself is a systematic management process control throughout every aspect of business activities, by developing systematic budget approval process, pay attention to feedback coordination, communication and results, to ensure that the goals. Telecommunications companies should be fully integrated market line feedback of information to strengthen integration of information resources. Use of computer networks, and other information control system, budget management based information sharing between departments, when screening prospective budgeting and calculations based on accurate information from a wide range forecast, thus fundamentally change the staff to see indicators on the state of despair, boost the confidence of employees.4. Promotion of comprehensive budget management form a closed loopThe completion of the annual overall budget should be reasonable evaluation procedures, not only embodies the comprehensive budget management authority, to promote the implementation of the overall responsibility for the budget, but also as an in