摘要
借助EVA的激励与约束思想,构建以激励约束为核心的预算管理模式:内容体系的构建,关键处理好技术层面、组织层面与EVA的权重的关系;管理体系的构建,要处理好部门码与科目码问题、预算监控中的预警问题。
In virtue of the incentive and restrictive genuine characteristic of EVA, this article tries to construct a kind of new budgeting model that based on the incent-restrict nature of EVA system. The core of the construction problem is to salving two aspects： technological and organizational aspect relating to the weight of EVA; the disposition of department codes and accounting item code as well as Fmancial alarm in advance in budget control.
出处
《价值工程》
2005年第10期89-92,共4页
Value Engineering
关键词
EVA
预算管理
财务预算
economic value addedbudgeting
budgeting
financial budgeting
