Beyond Budgeting[超越预算]
(Fraser, Hope)

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打破预算来经营。 Fraser、HopeBunce的Beyond Budgeting[超越预算]解析。 (‘03)

投稿人: Niels Pflaeging,超越预算圆桌会议(BBRT)

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Beyond Budgeting[超越预算]传统能适应

什么是超越预算(Beyond Budgeting)? 释义

大多数企业长期以来一直在围绕着预算转,这种方法早该被抛弃了。 如此提议可能听起来很疯狂,但是,在这场从层层级级的中心化组织向权力下放的网络化组织转变的长期战斗中,这个提议才是第一步, 许多其他管理模块也有待变革。 传统上,企业将大量资金投在了质量管理、IT网络、流程重组,以及包括经济增值、平衡计分表、责任会计制在内的一系列管理工具上, 但是,却导致了企业创新受阻,各种创新理念无法变为现实,因为在企业内部,预算以及由预算决定了的命令、控制文化占据着主导地位。

 

因此,对企业来说,适应性较强、主动下放权力的超越预算(Beyond Budgeting)是一个更佳的选择, 足可以替代传统的预算模型。 事实上,对传统预算的批评声音一直以来不绝于耳,并不新鲜, 真正新鲜的内容应该是——重新定义一套完整的指导原则,帮助企业领导者建立一个值得信赖的、适应性强的并且具有商业道德的管理模型。


超越预算模型的起源。 历史

为了应对传统预算法难以解决的各种问题、引发的不满,以及在实践中的挫折感,超越预算圆桌会议(BBRT)于1998创立。 针对传统预算法,BBRT成功回答了以下三个问题:

  1. 有没有其他的选择? - 有。
  2. 有没有更好的管理模型? - 有。
  3. 如何去实施? - BBRT关注和研究的重点。

超越预算模型的范例。 应用

任何规模、任何行业的组织都能够运用超越预算模型。 超越预算的成功范例有:

  • 丰田公司(日本汽车制造商)、Svenska Handelsbanken(瑞典银行)、 Aldi(德国零售商)和西南航空(美国航空公司)。
  • Ahlsell(瑞典建材批发商)和ISS(丹麦国际设备服务集团)。
  • 世界银行。
  • 以及非盈利性组织, 如Sightsavers International(英国慈善机构)。

超越预算模型的步骤。 原则

Beyond Budgeting[超越预算]不是一个流程, 而是一项基于两套不同原则的管理工具。

适应性管理流程的六项原则

  1. 以绩效最大化为目标。
  2. 评估和表彰基于相对进步程度,并与事后进行。
  3. 制定覆盖面广、持续不断的行动计划。
  4. 按需配给资源。
  5. 基于消费者需求导向的流行趋势,采取跨公司合作行动。
  6. 通过有效管理和一系列的相对指标,对绩效进行控制。

权力下放导向的六项原则:

  1. 提供一个原则明确、界限清晰的管理架构。
  2. 基于相对成功的概念,营造追求高效业绩的工作氛围。
  3. 只要不违背管理原则和组织目标,给予部门或员工独立决断的自由。
  4. 赋予一线部门创造价值的责任感。
  5. 培养员工对消费者的责任感。
  6. 支持开放的、道德的信息系统,在组织内部传递“同一个真相”。

超越预算模型的优势。 优点

  • 快速反应。 由于去除了管理流程中的各项复杂因素,运用超越预算模型的公司,运作更加快捷、简单。 如果在原则、价值、界限明确的前提下,给予管理人员一定程度快速反应、自主决定的权力,这一优点将更为明显。 灵活性的组织网络亦非常重要,在这样的环境里,管理人员能够及时重新配置流程,快速回应顾客需求。 但是,对快速反应的组织来说,最重要的还是要有一个开放的、持续的、适应性强的战略流程, 要能确保组织快速应对刚刚萌芽的威胁或机会,而不是受制于僵化过时的方案计划。 就此而言,企业要做有规律的滚动预测,并确保顺利获取需要的资源。 通过这些做法,将彻底粉碎那些折磨大企业的官僚作风。
  • 创新战略。 通过运用超越预算模型,在公司内部,员工们自觉营造出一种开放的、自省的环境, 这种工作氛围建立了员工之间的互信,对于知识分享和经验交流非常有益。 这种分享知识的文化氛围同时得益于, 去除了基于预算分配、部门绩效的论功行赏制度。 为了实现组织的宏伟目标,知识分享的氛围是非常重要的。 在这种氛围下,公司甚至能够和供应商、承包商分享知识、经验,而根据传统观点,他们可都是公司的潜在敌手。 (比较: Coopetition[合作竞争])
  • 成本低廉。 整个业务流程变得极为简单,管理人员在考虑质量和成本改进时,只要考虑“供应商-消费者”这一相对简单的关系链。 并且由于拔除了预算顾虑,管理人员受到鼓舞,敢于挑战固定成本,寻求可持续的成本降低之法。 运用超越预算模型的公司, 不仅仅把生产与顾客需求紧密相连,还将产品、流程、项目以及组织结构与公司战略统一了起来。 这时,运营经理也开始向耗用的生产资源发起挑战,而不再把无所顾忌地耗用资源当作自己应有的“权力”。 “这能够为我们的顾客增加价值吗?” —— 仅从这样一个简单问题出发, 就足以保证把不必要的工作与消耗排除掉。
  • 顾客忠诚。 运用超越预算模型的公司视顾客价值为战略中心, 流程设计以满足顾客需求为导向。 在经营过程中,对顾客的请求做出快速回应是非常重要的, 因此,一线人员必须有权做出快速决定。 “正确的、恰当的”顾客还必须是“有利可图的”顾客, 所以在投入了各项成本、顾客需求得到满足之后,及时衡量盈亏情况非常重要。

超越预算模型的局限。 缺点

在一定时期内,很难说由于某一管理方法的变革(即便其后能够看到明显收益)直接导致了可衡量的利润提高。 比较保险的是,看什么没有发生。 例如,20世纪90年代的大并购使股东获利的说法就很可疑。 但是,在去中心化的发展过程中,许多公司的领导人就坚信,正是这种组织变革带来了他们的绩效转变。


超越预算模型的假设。 情况

  • 超越预算模型要求去中心化的管理方法, 与传统层级制和中心化领导不同, 超越预算将决策权力、绩效责任下放给了一线管理人员,营造出一种自我管理的工作环境、自我负责的文化氛围。 因此,员工主动性更强,生产效率更高,顾客服务更好。
    上述两项特征即便单独发挥作用,都能够产生巨大的效益, 如果将它们融合在一起,更将实现一种强有力的领导观,而这一领导观在今天的实践中恰是非常虚弱的。
  • 由于超越预算模型和谐统一了各项要素,它能带来显著的且持久的成功。 这一成功背后的四大驱动力就是: 创新战略、低廉的成本、忠诚且有利可图的顾客,以及具有商业道德的报告模式。 但是,只有当一线人员拥有机会、知识以及权力传递它们,这些驱动力才能够发挥效力。 运用超越预算模型的公司最终将成为可靠的、适应性强的和具有商业道德的公司,并在同行中处在佼佼者的位置。

参考书: Robin Fraser, Jeremy Hope - Beyond Budgeting [中译本《超越预算:管理者如何跳出年度绩效评估的陷阱》,中信出版社,2005] -

参考书: Thomas Johnson - Profit Beyond Measure -

参考书: Stephen H. Haeckel - Adaptive Enterprise -

参考书: Gary Cokins - Activity-based Cost Management -

参考书: Ricardo Semler - The Seven-Day Weekend -

参考书: Dieter Brandes - Bare Essentials -

参考书: Henry Mintzberg - The Rise and Fall of Strategic Planning [中译本《公司战略计划》,云南大学出版社,2002]-


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最佳实践 - 超越预算 高级帐户
  Weaknesses of Traditional Budgeting
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Expert Tips (ENG) - Beyond Budgeting 高级帐户
 

Implementing Adaptive Rolling Forecasts

An alternative to traditional budgets is the implementation of an adaptive rolling forecast process, e.g. a six-quarter rolling outlook, which ...
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Better Budgeting Best Practices

It is not always necessary to replace budgets completely or radically transform the planning process. Management accountants use several better pra...
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12 Principles for a Robust Beyond Budgeting Framework

In his article Beyond Budgeting the author mentions twelve principles that together form a robust framework for Beyond Budgeting Implementation. The...
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How to Avoid that Forecasts Fail?

In a paper titled Why Forecasts Fail. What to Do Instead by Spyros Makridakis, Robin M. Hogarth and Anil Gaba (MIT Sloan Management Review, Winter 2...
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The Value of Traditional Financial Planning, Budgeting and Forecasting in Difficult Economic Times

How can nowadays companies recover performance by gaining more value out of financial planning, budgeting, and forecasting? In his very recent ...
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List of Problems with Traditional Budgets

In the article "Re-Evaluating the Traditional Budget" (Accountancy SA, June 2007), Pierre Naude describes a number of reasons why traditional budgets ...
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Beyond Budgeting Implementation Approaches

Approach 1: The first approach begins in the controlling and corporate management department, as CFOs and Controllers are usually the first individual...
Usage (application)Budgeting, Controlling
 
 
 

The Reasons Why Forecasts Fail

In business school academia in the 1970s and 1980s, business professors and other social scientists hoped that sophisticated computing technology and ...
Usage (application)Understanding Forecasting Limitations
 
 

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比较Beyond Budgeting[超越预算] :  Balanced Scorecard[平衡计分卡]  |  Managing for Value[价值管理]  |  Activity Based Costing[作业成本法]  |  Business Intelligence[商业智能]  |  Leadership Continuum[领导连续体]  |  People-CMM[人力资源能力成熟度模式]  |  Adaptive Management  |  Decentralization[去中心化]


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