基于核心能力生命周期的预算管理

核心竞争力已成为企业制胜未来并取得持续竞争优势的基础和根本,是企业战略的重心,而其一般要经过孕育、成长、成熟、衰退、调整阶段。本文以企业核心能力的生命周期为基础,从动态的角度着重探讨企业在每一核心能力生命周期阶段预算管理工作的目标及重点。

Budget Management Based on the Lifecycle of the Core Competence

The core competence has become the basis and root of the enterprise to acquire the constant competitive predominance, it is the key element of the enterprise strategy . It commonly rise through the phase of gestation, pullulation, maturity, decay and adjustment. On the basis of the lifecycle of the core competence, the paper studied the object and keystone of the budget management in every lifecycle phase of the core competence from the dynamic point of view.