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全面预算管理是国外大中型企业所普遍采用的一种现代管理模式。全面预算管理体系是企业以战略为导向,结合公司的实际情况,提出预算目标,通过预算编制、执行和监控、反馈、调整、考评和激励的预算管理循环,辅以相关的管理技术条件,以保证预算管理真正得以落实、运行并发挥作用,实现公司价值最大化的终极目标。企业如何根据所处行业特色和自身管理特点建立适合自己的全面预算管理体系,以及如何利用成熟的信息化工具提高预算管理的效率,改善预算管理的效果,是不少企业面临的问题。本文试图探讨一下全面预算管理在改进航空公司管理中如何应用。
Overall budget management is a modern management mode commonly used by large and medium-sized foreign enterprises. The overall budget management system is the strategic orientation of the enterprise. Based on the actual situation of the company, the budget objective is put forward. Through the budget management cycle of budget preparation, execution and monitoring, feedback, adjustment, assessment and motivation, with the related management technical conditions To ensure that budget management can really be implemented, run and play a role in achieving the ultimate goal of maximizing the value of the company. How to set up a comprehensive budget management system that suits your own characteristics and its own management characteristics and how to use the mature informationization tools to improve the efficiency of budget management and improve the effect of budget management are the problems that many enterprises face. This article attempts to explore how budget management can be used to improve airline management.