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常见错误之一:不做上年预算回顾和分析很多公司在启动新一年预算时,只是简单地照搬上年预算流程和预算模板,或者机械地执行上级预算指导意见,对上年预算执行情况的回顾和总结不够重视,这极易导致当年预算的失败。因为预算是企业管理的龙头,企业管理模式经常会随市场竞争环境的变化进行调整。预算回顾的作用在于,通过对上年度预算执行情况的回顾,发现预算执行中的问题,再从这
One of the most common mistakes: not to review and analyze the previous year’s budget When many companies started the new year’s budget, they just simply copied the previous year’s budget process and budget templates, or mechanically implemented the higher-level budget guidance to review the implementation of the previous year’s budget Review and summary of the lack of attention, which can easily lead to the failure of the current year’s budget. Because the budget is the leading enterprise management, business management often changes with the changing market environment. The purpose of the budget review is to review the implementation of the budget in the previous year and find out the problems in implementing the budget.