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一、传统资本预算的缺陷传统资本预算管理的弊端主要表现在以下几个方面。1．预算的编制和审批流程。理论上,企业战略计划的编制过程可分为四个层次,即目标层次、预算层次、战略层次和行动方案层次。为保证战略的实施,应将战略计划落实到不同的管理层面上,如公司管理、业务管理、职能管理和经营管理等层面。基本对应关系是:企业预算的制订过程起始于对公司总目标的描述。通过目标分解,公司总目标引申出一整套
First, the shortcomings of the traditional capital budget Traditional capital budget management drawbacks mainly in the following areas. 1. Budget preparation and approval process. In theory, the process of compiling a strategic plan for an enterprise can be divided into four levels: target level, budget level, strategic level and action plan level. To ensure the implementation of the strategy, the strategic plan should be implemented in different management levels, such as corporate management, business management, functional management and management. The basic correspondence is: The process of formulating an enterprise budget begins with a description of the company’s overall goal. Through the goal of decomposition, the company’s overall goal of a set of extended