企業預算編製時程規劃之研究

為能有效運用及管理公司資源，預算編列就越顯重要。如何在年度開始前即順利完成預算，且在成本最低的情況下，達到應有的水準，是預算管理者所關切的。本研究之目的在應用時程規劃模式，於有限時間內追求最小成本前提下，掌握預算編製各分項的活動進行。對時程規劃之研究分析過程，是應用要徑法（Critical Path Method, CPM）及技畫評核術（Program Evaluation and Review Techinique, PERT）之時間規劃技術，並使用線性規劃模型進行預算編製時程規劃之測試，及完成企業預算編製之時程計畫表。本研究是以E公司100年度預算編製之時程計畫為標的，利用時間管理技術為編製時程規劃的輔助工具，健全規劃E公司的預算編製時程計畫表，並可提供業界在進行預算計畫時之參考依據，或為專案管理人員在進行時程規劃時之參考。研究結果亦可幫助進度管理規劃者，預估較確定性的專案時程，透過整合時間管理的技術，有效做好進度成本規劃與控制，採取適當管理做法，以達成專案管理的目標。以研究案例E公司現況，於99年度第4季期望編製期間內，完成規劃100年度預算編製時程計畫表。經線性規劃所求得的最佳解，確實可有效的使案例公司順利的在預訂期間，且成本最小的情況下，依趕工縮程的結果，完成預算編製時程計畫表。且亦顯示了預算編製時之各活動項目的所需時間及先後順序，供做作業行進的標準，以及有效的追蹤進度之用。

關鍵字

技術評核術；要徑法；工作分解結構

並列摘要

In order to apply and manage a company’s resources more efficiently, budgeting is obviously very important. The ways to complete budgeting before the beginning of the year and achieve appropriate quality under the lowest cost are what the budget planners concerned about. This study aims to apply the schedule planning model to plan the budget schedule. The cost can be minimized by controlling the project activities within limited time. Critical path method (CPM) and program evaluation and review technique (PERT)” are used to do schedule planning. Moreover, a linear programming model is used to carry out the task for budget preparation and schedule planning. In this study, 2011 budget schedule of company E is used as the subject. Time management technique is used to do the budget schedule chart. Project managers of related industries can use the results as a reference to carry out similar budget planning. The results may also help schedule management planners in predicting a more determined time interval for a project. By integrating the skill of time management, managers may effectively control the progress and the cost to achieve the goal of project management. The 2011 annual budget schedule planning chart has been completed within the expected budgeting period in 2010 Q4 for case company E. The optimal solution obtained from linear programming did effectively allow the case company to complete the budget schedule planning chart smoothly based on the crashing result within the scheduled period and under the lowest cost. The optimal solution also indicated the time needed and the sequence for the project activities during budgeting, which can be provided as the standard for work progress and be used for effective progress follow-up.

並列關鍵字

Program Evaluation and Review Technique ； Critical Path Method ； Work Breakdown Structure

參考文獻

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1.Alam, M. (1997), “Budgetary process in uncertain contexts: A study of state-owned enterprises in Bangladesh,” Management Accounting Research, 8, 147-167.

3.Berkwitt, G. J. (1975), “Management Rediscovers CPM,” Engineering Management Review, 3, 50-52.

國際替代計量

企業預算編製時程規劃之研究

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