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全面预算是企业管理的重要工具,但是传统的预算模式以财务指标为核心,忽视了非财务指标的作用。本文希望通过引入平衡计分卡,向传统预算体系中注入非财务因素,增强业绩评价与企业战略的相关性。
Overall budget is an important tool for business management, but the traditional budget model focuses on financial indicators and ignores the role of non-financial indicators. This article hopes to introduce the non-financial factors into the traditional budget system through the introduction of a balanced scorecard to enhance the correlation between performance evaluation and corporate strategy.