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本文通过对实现公司战略绩效考评工具——平衡记分卡的引入,论述了平衡记分卡架构下的作业预算管理,突破了传统的作业管理桎梏于成本、资源的限制,提出了基于平衡记分卡的作业预算管理框架并对实际应用提出了建议。
This paper discusses the operation budget management under the balanced scorecard architecture through the introduction of the balanced scorecard, which is the strategic performance appraisal tool of the company. It breaks the traditional job management constraints in the cost and resources, and puts forward the method based on the balanced scorecard Work budget management framework and put forward suggestions for practical application.