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全面预算管理是在公司战略目标的指引下,通过预算规划、编制、执行、控制、考评与激励等一系列活动,全面提高公司管理水平与经营效率,实现公司价值最大化的一种管理方法。并建立规范的预算调整机制,充分认识到编制预算是为了把握未来的变化,适应形势的发展,而不是僵化死搬教条,使预算成为管理的装饰品。
Under the guidance of the company’s strategic objectives, comprehensive budget management is a management approach to comprehensively improve the management level and operational efficiency of a company and maximize the value of the company through a series of activities including budget planning, compilation, execution, control, evaluation and incentive. And establish a standardized budget adjustment mechanism. We have fully realized that the preparation of the budget is to grasp the changes in the future so as to adapt to the development of the situation instead of rigidly removing the dogmas and making the budget a managed ornament.