战略规划流程、绩效指标因果联系与预算目标承诺:一项调查研究

基于战略目标、衡量指标、目标值、行动方案和预算的排序捕捉企业战略规划流程上的差异,使用250份问卷量表捕捉企业绩效指标因果联系的强度,运用结构方程模型研究了战略规划流程和绩效指标因果联系与预算目标承诺的关系。研究发现:(1)企业的战略规划流程与依次进行战略目标制定、衡量指标设计、目标值设定、行动方案制定和预算编制的标准流程越吻合,管理者的预算目标承诺越高;(2)企业选用的绩效指标之间因果联系越强,管理者的预算目标承诺越高;(3)战略规划流程与标准流程的一致性程度能够加强绩效指标的因果联系。这意味着,标准的战略规划流程有助于提升管理者对预算目标的投入;当管理者能够充分地认识到绩效指标之间的因果联系时,他们也会更加致力于实现预算目标。因此,通过设定合理的战略规划流程,构建具有因果联系的绩效指标体系,能够使企业内管理者和员工更愿意接受预算目标并为之付出努力。

A Survey on the Relationship of Strategic Planning Procedure, Causal Linkage of Performance Measures and Budget Goal Commitment

This paper uses the sequence of strategic goals,performance measures,targets,action plans,and budgets to capture the differences in the process of strategic planning,uses Likert scale to capture the causal linkage of performance measures,and uses structural equation model to analyze data from 250 questionnaires and examine the impact of strategic planning process as well as causal linkage of performance measures on budget goal commitment.The results show that:(1)the consistency of strategic planning process with the normalized sequence of goals,measures,targets,action plans,and budgets is positively associated with budget goal commitment;(2)the causal linkage of performance measures is positively associated with budget goal commitment;(3)the consistency of strategic planning process with the normalized sequence can strengthen the causal linkage of performance measures.The findings of the survey study imply that the normalized process of strategic planning can help enhance managers'commitment to budget goals;and that when managers are fully aware of the causal linkage among performance measures,they will also exhibit greater budget goal commitment.Therefore,a well-designed strategic planning procedure along with causal linkage of performance measures makes managers and employees more willing to accept budget goals and make effort to achieve them.