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全面预算管理的特点全面预算管理是一种系统化、集约化的管理模式,不是单纯的财务会计管理和对经营数据的简单分解,下达给各业务部门,而是服务于企业的整体战略目标的一种现代化管理,是对企业整体生产经营活动的一种综合规划,以企业战略发展目标为导向,是以经营责任考评为手段而完成战略发展目标的经营活动。具体特点如下。全员参与,全过程管理,全方位考核。全面预算管理包括预算编制、预算批准、预算执行、预算监督、预算考核等过程,需要企业各部门的员工共同参与。企业战略目标通过预算管理的层层分解,分解至各个部门,再分解至各
The characteristics of total budget management Total budget management is a systematic and intensive management mode, not just a simple financial accounting management and business data decomposition, issued to all business units, but to serve the overall strategic objectives of the enterprise A modern management is a comprehensive planning of the overall production and business activities of an enterprise. It is guided by the strategic development goals of the enterprise and is a management activity that accomplishes the strategic development goals based on the assessment of operational responsibility. Specific features are as follows. Full participation, the whole process of management, all-round assessment. Comprehensive budget management includes budgeting, budget approval, budget execution, budget supervision and budget examination, which require employees from all departments of the enterprise to participate together. Corporate strategic objectives through the decomposition of the budget management layers, broken down to various departments, and then broken down to