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今天,在谈企业全面预算管理的推进首先引进全面预算的概念。所谓全面预算是指以企业的战略为向导,在预测和决策的基础上,对未来一定时期内企业各项收入与支出、经营成果及其分配、资金的取得和投资等经营活动所作的具体安排,全面预算管理是围绕预算的编制、执行、分析、调整、考核、奖惩等关键环节所进行的计划、协调、控制等一系列管理活动,是一种系统性、综合性很强的现代企业管理模式。全面预算管理作为企业管理的主要手段之一,为实施内部目标控
Today, talking about the promotion of enterprise-wide budget management first introduces the concept of a comprehensive budget. The so-called total budget refers to the strategy of the enterprise as a guide, based on the forecast and decision-making, the future for a certain period of time within the enterprise income and expenditure, operating results and distribution, capital acquisition and investment and other business activities of the specific arrangements The comprehensive budget management is a series of management activities such as planning, coordination and control around key budget preparation, execution, analysis, adjustment, assessment, rewards and punishment. It is a systematic and comprehensive modern enterprise management mode. Total budget management as one of the main means of business management, for the implementation of internal control objectives