CN105139146A - Enterprise budget management maturity evaluation method and system thereof - Google Patents
Enterprise budget management maturity evaluation method and system thereof Download PDFInfo
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Abstract
The invention relates to an enterprise budget management maturity evaluation method and a system thereof. The method includes: (1) building a data set, and defining the content, level belonging, control domain belonging, and element belonging of an index set in the data set; (2) establishing a questionnaire, and collecting questionnaire answer data of all indexes in the index set in the questionnaire; (3) assigning each index answer, employing a gathered scoring method for index scores of the index set, and obtaining the total evaluation score and item evaluation scores of report output data; (4) assigning each index answer, setting a level-passing standard, entering the next level if passing step by step, finishing if not passing, and obtaining the maturity level of the report output data and corresponding state description; and (5) commenting on indexes belonging to each control domain with corresponding diagnosis analysis, generating an evaluation report output diagnosis analysis in an automatic manner or in a manual definition manner, and generating an evaluation report output improvement suggestion in a manual definition manner. According to the method and the system, quantified evaluation of the enterprise comprehensive budget management level is realized.
Description
Technical field
The invention belongs to business budgeting administrative skill, be specifically related to a kind of business budgeting management degree of ripeness assessment method and system thereof.
Background technology
Enterprise's Comprehensive Budget Management be utilize all departments in the enterprise that gets it right in advance, the various finance of constituent parts and non-financial resource to carry out distributing, examine, the systematic management activity such as control, the application of core the most in Controlling Inner Enterprise and operation control, a kind of complex management instrument be made up of multiple key elements such as budget target formulating method, budgetary procedure, budget management basic environment, budgetary systems.Not each implements the enterprise of budget management, can play effect of this management tool, reaches ripe application state.Check the validity of this management tool, need to monitor many-sided indexs such as its implementation plan, implementation process, technical method application, environmental basis, only have These parameters key element to reach certain technical merit and standard, the validity of budget management could be realized.
Existing business budgeting administrative evaluation technology, only rest on qualitative evaluation, mostly just the subjective feeling of participant or the subjective judgement of consultant, not only lack quantitative result, also cannot carry out horizontal and vertical comparison, simultaneously, because evaluation index is not comprehensive, evaluation result has larger deviation, not only time-consuming effort, is also difficult to help the good and bad degree that enterprise accurately and objectively judges budget management and the defect place be difficult in comprehensive examination budget management enforcement.
Summary of the invention
In order to solve the problems referred to above that prior art exists, the invention provides a kind of business budgeting management degree of ripeness assessment method and system thereof.The present invention is directed to the deficiency that existing enterprise's budget management assessment technique cannot realize synthesization, quantification and robotization, provide a kind of easy, objective, comprehensively, the management of business budgeting efficiently degree of ripeness evaluation system.
The technical solution adopted in the present invention is:
A kind of business budgeting management degree of ripeness assessment method, its improvements are: described method comprises
(1) set up data set, the content of definition data centralization index set, rank ownership, control domain belong to and key element ownership;
(2) set up questionnaire table, the questionnaire answer data of all indexs of index set in questionnaire table is collected;
(3) to each index answer assignment, index set index score is adopted and gathers point system, obtain test and appraisal total score and the subitem test and appraisal score of report output data;
(4) to each index answer assignment, setting grade standard, reached a standard step by step, entered next stage, not by then terminating, showing that test and evaluation report exported the state description of data degree of ripeness grade and correspondence thereof;
(5) to the index that each control domain belongs to, make the comment of corresponding diagnostic analysis, generation or Manual definition generate test and evaluation report and export data diagnosis analysis automatically, and Manual definition generates test and evaluation report and exports recommendation on improvement.
Preferably, described step (1) comprises according to enterprise's comprehensive budget Capability Maturity Model, sets up data set, 99 Index Contents, rank ownership, control domain ownership and key element ownership in definition index set.
Further, described 99 indexs can be divided into the index of ownership 2 grades to have 16 by rank ownership, belong to 3 grades 36, belong to 4 grades 34 and 5 grades 13.
Preferably, described step (2) comprises sets up a questionnaire table, 99 Dow Jones index target select permeability answer datas in questionnaire table are collected, answer choice is respectively that A is unrealized, part B realizes, C realizes substantially, D realizes and inapplicable five options of E completely.
Preferably, described step (3) comprises each index answer assignment, the assignment mark of each index option A-E distinguishes corresponding 0,1,2,3 and 3 from A to E, 99 index scores in index set are adopted and gathers point system, obtain test and evaluation report and export budget environment in the test and appraisal total score of data and subitem test and appraisal and personnel, assess and budget model, flow process and control activity, information platform and communication and the score of supervising and assessing.
Further, according to subitem test and appraisal score, respectively to budget environment and personnel, assessment and budget model, flow process and control activity, information platform and the communication in subitem test and appraisal with supervise and assess 5 key elements and carry out analysis and proposition.
Preferably, described step (4) comprises each index answer assignment, in each index option A-E, A and B assignment is 0, C, D and E assignment is 1, calculates from rudimentary to senior, and all indexs of place rank corresponding exercise question option assignment is 1, be and pass through, then entering next stage, not by then terminating, showing that test and evaluation report exports the state description of data degree of ripeness grade and correspondence thereof.
Preferably, described step (5) comprises the index assigned result according to control domain ownership each in index set, the comment of corresponding diagnostic analysis is shown when test and evaluation report exports, automatically the default value of corresponding diagnostic analysis comment is selected according to corresponding assignment result of calculation, and automatically generate test and evaluation report output diagnostic analysis comment, or Manual definition generates test and evaluation report output diagnostic analysis, Manual definition generates test and evaluation report and exports recommendation on improvement.
The present invention is based on a kind of business budgeting management degree of ripeness evaluation system that another object provides, its improvements are: described system comprises basis instrument module, data input module, scoring module, data storage and analysis module and report output module;
Described basis instrument module respectively connection data load module, scoring module, data stores and analysis module and report output module;
Described data store and are connected basis instrument module, data input module, scoring module and report output module respectively with analysis module.
Preferably, the questionnaire setting that described basis instrument module is used for appraisal model setting, data collection uses, index weights setting, user's setting, access rights setting, test and evaluation report diagnostic analysis Comment gathers, test and evaluation report formatting and other basic data are arranged;
Data after process for receiving and the data of process from terminal transmission of classifying, and are sent to data storage and analysis module by described data input module;
Described data store with analysis module for storing the data transferred to from data input module, and transfer data to scoring module according to the instruction calls that scoring module sends, result of scoring again stores, and the instruction calls data sent according to report output module further store and the data genaration test and evaluation report in analysis module;
Described scoring module is used for from data storage and analysis module calling data, and the standard preset according to basis instrument module calculates business budgeting management degree of ripeness grade, PTS and each subitem score, then is sent to data storage and analysis module;
Described report output module, for according to storing the data called with analysis module from data, the diagnostic analysis Comment gathers preset according to basis instrument module and reporting format, generates test and evaluation report, then is sent to data storage and analysis module.
Beneficial effect of the present invention is:
The present invention adopts the evaluating result of quantification, presents with grade and fractional form, achieves the qualitative assessment of enterprise's Comprehensive Budget Management level, supplements and perfect accounting for management's theoretical system; The present invention can help enterprise to find the defect existed in Comprehensive Budget Management system, for enterprise improves budget technology, improves budget management effect and indicates concrete direction;
The present invention by tester fill out choosing complete test questionnaire after, system can generate evaluating result rapidly, automatically; " diagnostic analysis " can be chosen " default value " and automatically generate by system, also by the interface towards consultant, by manually editing;
The present invention pass budgets degree of ripeness rank promote, as " making a breakthrough ", complete once complete corresponding index, namely scalable; The index do not completed, system can highlight, and system, as " physical examination instrument " of enterprise's comprehensive budget, can detect below standard part.
Accompanying drawing explanation
Fig. 1 is a kind of business budgeting management degree of ripeness assessment method schematic diagram provided by the invention;
Fig. 2 is a kind of business budgeting management degree of ripeness evaluation system structural representation provided by the invention.
Embodiment
As shown in Figure 1, the invention provides a kind of business budgeting management degree of ripeness assessment method, concrete steps are as follows:
Step 1: basis instrument module is according to enterprise's comprehensive budget Capability Maturity Model (CBMM) ultimate principle, set up data set, define 99 indexs (" practice " in CBMM model) content and rank ownership, control domain ownership and key element ownership, wherein, the index belonging to 2 grades has 16,3 grades 36,4 grades 34,5 grades 13; The index of ownership 26 control domains from 1-28 not etc., such as: the control domain that " there is clear and definite responsibility center location in enterprise for each business unit and department " and " enterprises each bodies and agencies responsibility and right scope is clear and action is clear and definite " 2 indexs belong to is " budget prerequisite "; The index of ownership 5 key elements is 20,46,19,6 and 8 respectively, such as: 6 indexs ownership key element 4 " information platform and communication " such as " adopt professional budget software as budget management platform " based on multidimensional data warehouse, as shown in table 1;
Table 1
Step 2: set up a questionnaire table, by data input module, 99 Dow Jones index target select permeability answer datas in questionnaire table are collected, answer choice is A (unrealized), B (part realizes), C (substantially realizing), D (realizing completely), E (inapplicable) five options (part topic item does not have E option), as shown in table 2;
Table 2
Step 3: the assignment method of each index option A-E has two kinds, the first is mark is 0,1,2 respectively from A to E, 3 and 3,99 index scores add up by scoring module, obtain test and evaluation report and export data " test and appraisal total score ", as shown in table 3, such as: total score best result is 297 points, minimum point 0 point; The index option assignment of ownership 5 key elements is added up, obtains the score that test and evaluation report exports " budget environment and personnel ", " assessing and budget model ", " flow process and control activity ", " information platform and communication " and " supervising and assessment " in data " subitem test and appraisal ";
Wherein, budget environment and personnel comprise: budget environment and personnel refer to organizational environment and the personnel status of budget enforcement and operation, comprise the competent ability etc. of the administration and supervision authorities status in business administration, business administration basis and level, the institutional framework of budget management and implementation capacity, budget management department personnel to the degree of concern of budget and budget.The formation of budget environment to enterprise personnel budget consciousness and budget culture has material impact, is basis and the precondition of Implementation of Overall Budget Management.
Assessment comprises with budget model: assess and budget model is the Theories and methods means used when confirming and analyze the object of budget management and standard and form budget target.The object of budget constantly can change along with the change of outside and interior condition, need set up a set of mechanism to identify and establish corresponding standard, comprise basic assumption and policy, all kinds of budget models etc. of budget.Budget hypothesis and policy and budget model are the basic foundations formulating budget, are the keys determining that whether budget target is scientific and reasonable.
Flow process and control activity comprise: flow process and control activity refer to the program and activity of utilizing budget and managing, it runs through whole budget organization, various budget level and function, comprises budget target formulation, budget compilation, budget control, budget adjustment, budget checkup etc.A large amount of facts have proved, the completeness of budget process and validity are the direct acting factors of enterprise's Comprehensive Budget Management running efficiency of system and effect.
Information platform and communication comprise: information platform and communication are included in budget management process, the budget level data of collect, store, processing and actual operation data, and the two is analyzed to management control and the decision support data of rear acquisition, also comprise collection, storage, processing and the feedback infrastructure of budget information and communication way.The smooth and easy communication of information can help establishment officer to understand oneself position residing in Budget Management System and mutual relationship, and budget management information is fed back the controlling functions making to get it right in advance business activities in time and is achieved.Its construction level of budget information platform has material impact to budget message quality.High-quality budget message, can provide scientific basis for enterprise management decision making.
Supervision comprises with assessment: supervise and assess the extent of deviation be reflected in budget enforcement process, the promptness of comprehensive budget management system adjustment and correction, and business budgeting culture set up the aspects such as situation.Research finds, budgetary effect depends on the validity of Supervision and examination.Procedural supervision, scientific evaluation and in good time adjustment, can encourage the enthusiasm that enterprise staff participates in budget, improve the breadth and depth of budget management, be conducive to the formation of business budgeting culture, implements success or failure have important impact to budget management.
Table 3
Step 4: the second of each index option A-E is A and B assignment is 0, C, D, E assignment is 1, scoring module will calculate: set grade standard, calculate from rudimentary to senior, reach a standard step by step, enter next stage, from 2 grades, all 16 indexs of this rank corresponding exercise question option assignment is 1, then 2 grades are passed through; Compare 3 grades of indexs again, if 3 grades 36 On Index option assignment are 1, then 3 grades are passed through; Compare 4 grades again, if 4 grades of indexs only have 25 index assignment to be 1 (the whole index number of this level is 34), then 4 grades are not passed through, and draw " the principal states description " of report output data " degree of ripeness grade " and correspondence thereof; Concrete grade principal states describes as shown in table 4;
Table 4
Step 5: the index of each control domain ownership, according to the assignment method of step 3, the index corresponding to the target belonging to each control domain is carried out assignment and adds up, PTS is added according to each target, show the comment of corresponding diagnostic analysis, all comment content synthesis of each control domain said target, are the comment content of " diagnostic analysis " of this control domain." budget related personnel ability be competent at " is comprised and " budget training input is high as control domain " budgeter " said target, related personnel has higher budget management level " two objects, the index number 1 and 2 respectively that two objects is corresponding, index as target " budget related personnel ability is competent at " must be divided into 0, " budget training drops into high target, related personnel has higher budget management level " 2 corresponding index scores add up is 2, " default value " of the comment of then corresponding " diagnostic analysis " is respectively " budget related personnel ability cannot be competent at " and " budget training drops into lower, related personnel's budget management level is higher ", final system is that " budget related personnel ability cannot be competent in the comment of " diagnostic analysis " that control domain " budgeter " exports automatically, budget training drops into lower, and related personnel's budget management level is higher ", or artificial generation report output data " diagnostic analysis " and " recommendation on improvement ".
As shown in Figure 2, a kind of business budgeting management of the present invention degree of ripeness evaluation system, system comprises basis instrument module, data input module, scoring module, data storage and analysis module and report output module;
Basis instrument module respectively connection data load module, scoring module, data stores and analysis module and report output module;
Data store and are connected basis instrument module, data input module, scoring module and report output module respectively with analysis module;
Basis instrument module is used for the basic data such as questionnaire settings, index weights settings, user's setting, access rights setting, test and evaluation report diagnostic analysis Comment gathers, the test and evaluation report formatting setting that appraisal model is arranged, data collection uses, for data input after scoring and calculating and the report output service of providing support;
Data after process for receiving and the data of process from terminal transmission of classifying, and are sent to data storage and analysis module by data input module;
Data store with analysis module for storing the data transferred to from data input module, and transfer data to scoring module according to the instruction calls that scoring module sends, result of scoring again stores, and the instruction calls data sent according to report output module further store and the data genaration test and evaluation report in analysis module;
Scoring module is used for from data storage and analysis module calling data, and the standard preset according to basis instrument module calculates business budgeting management degree of ripeness grade, PTS and each subitem score, then is sent to data storage and analysis module;
Report output module, for according to storing the data called with analysis module from data, the diagnostic analysis Comment gathers preset according to basis instrument module and reporting format, generates test and evaluation report, then is sent to data storage and analysis module.
The present invention is not limited to above-mentioned preferred forms; anyone can draw other various forms of products under enlightenment of the present invention; no matter but any change is done in its shape or structure; every have identical with the application or akin technical scheme, all drops within protection scope of the present invention.
Claims (10)
1. a business budgeting management degree of ripeness assessment method, is characterized in that: described method comprises
(1) set up data set, the content of definition data centralization index set, rank ownership, control domain belong to and key element ownership;
(2) set up questionnaire table, the questionnaire answer data of all indexs of index set in questionnaire table is collected;
(3) to each index answer assignment, index set index score is adopted and gathers point system, obtain test and appraisal total score and the subitem test and appraisal score of report output data;
(4) to each index answer assignment, setting grade standard, reached a standard step by step, entered next stage, not by then terminating, showing that test and evaluation report exported the state description of data degree of ripeness grade and correspondence thereof;
(5) to the index that each control domain belongs to, make the comment of corresponding diagnostic analysis, generation or Manual definition generate test and evaluation report and export data diagnosis analysis automatically, and Manual definition generates test and evaluation report and exports recommendation on improvement.
2. a kind of business budgeting management degree of ripeness assessment method according to claim 1, it is characterized in that: described step (1) comprises according to enterprise's comprehensive budget Capability Maturity Model, set up data set, 99 Index Contents, rank ownership, control domain ownership and key element ownership in definition index set.
3. a kind of business budgeting management degree of ripeness assessment method according to claim 2, is characterized in that: described 99 indexs can be divided into the index of ownership 2 grades to have 16 by rank ownership, belong to 3 grades 36, belong to 4 grades 34 and 5 grades 13.
4. a kind of business budgeting management degree of ripeness assessment method according to claim 1, it is characterized in that: described step (2) comprises sets up a questionnaire table, 99 Dow Jones index target select permeability answer datas in questionnaire table are collected, answer choice is respectively that A is unrealized, part B realizes, C realizes substantially, D realizes and inapplicable five options of E completely.
5. a kind of business budgeting management degree of ripeness assessment method according to claim 1, it is characterized in that: described step (3) comprises each index answer assignment, the assignment mark of each index option A-E distinguishes corresponding 0,1,2,3 and 3 from A to E, 99 index scores in index set are adopted and gathers point system, obtain test and evaluation report and export budget environment in the test and appraisal total score of data and subitem test and appraisal and personnel, assess and budget model, flow process and control activity, information platform and communication and the score of supervising and assessing.
6. a kind of business budgeting management degree of ripeness assessment method according to claim 5, it is characterized in that: according to subitem test and appraisal score, respectively to budget environment and personnel, assessment and budget model, flow process and control activity, information platform and the communication in subitem test and appraisal with supervise and assess 5 key elements and carry out analysis and proposition.
7. a kind of business budgeting management degree of ripeness assessment method according to claim 1, it is characterized in that: described step (4) comprises each index answer assignment, in each index option A-E, A and B assignment is 0, C, D and E assignment is 1, calculates from rudimentary to senior, and all indexs of place rank corresponding exercise question option assignment is 1, be and pass through, then entering next stage, not by then terminating, showing that test and evaluation report exports the state description of data degree of ripeness grade and correspondence thereof.
8. a kind of business budgeting management degree of ripeness assessment method according to claim 1, it is characterized in that: described step (5) comprises the index assigned result according to control domain ownership each in index set, the comment of corresponding diagnostic analysis is shown when test and evaluation report exports, automatically the default value of corresponding diagnostic analysis comment is selected according to corresponding assignment result of calculation, and automatically generate test and evaluation report output diagnostic analysis comment, or Manual definition generates test and evaluation report output diagnostic analysis, Manual definition generates test and evaluation report and exports recommendation on improvement.
9. a business budgeting management degree of ripeness evaluation system, is characterized in that: described system comprises basis instrument module, data input module, scoring module, data storage and analysis module and report output module;
Described basis instrument module respectively connection data load module, scoring module, data stores and analysis module and report output module;
Described data store and are connected basis instrument module, data input module, scoring module and report output module respectively with analysis module.
10. a kind of business budgeting management degree of ripeness evaluation system according to claim 9, is characterized in that: the questionnaire setting that described basis instrument module is used for appraisal model setting, data collection uses, index weights setting, user's setting, access rights setting, test and evaluation report diagnostic analysis Comment gathers, test and evaluation report formatting and other basic data are arranged;
Data after process for receiving and the data of process from terminal transmission of classifying, and are sent to data storage and analysis module by described data input module;
Described data store with analysis module for storing the data transferred to from data input module, and transfer data to scoring module according to the instruction calls that scoring module sends, result of scoring again stores, and the instruction calls data sent according to report output module further store and the data genaration test and evaluation report in analysis module;
Described scoring module is used for from data storage and analysis module calling data, and the standard preset according to basis instrument module calculates business budgeting management degree of ripeness grade, PTS and each subitem score, then is sent to data storage and analysis module;
Described report output module, for according to storing the data called with analysis module from data, the diagnostic analysis Comment gathers preset according to basis instrument module and reporting format, generates test and evaluation report, then is sent to data storage and analysis module.
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| CN113516375A (en) * | 2021-06-21 | 2021-10-19 | 苏州长城开发科技有限公司 | Maturity evaluation system and method for black light factory |
| CN114238668A (en) * | 2021-11-19 | 2022-03-25 | 深圳市维度数据科技股份有限公司 | Industry information display method, system, computer equipment and storage medium |
| WO2024065776A1 (en) * | 2022-09-30 | 2024-04-04 | Siemens Aktiengesellschaft | Method for data processing, apparatus for data processing, electronic device, and storage medium |
| CN116562687A (en) * | 2023-04-25 | 2023-08-08 | 武汉艾迪思自动化设备有限公司 | Comprehensive quantitative evaluation method and device for suppliers, terminal equipment and storage medium |
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