全面预算管理是利用预算确定和实现集团公司年度经营目标的过程,包括预算编制、预算实际执行、预算调整和预算奖惩等环节。全面预算管理有利于企业资源的合理配置和企业战略目标的实现,能协调各部门的经济活动以使其保持一致,便于考核工作业绩以建立有效的激励机制。 Total budget management is the process of using budgets to determine and realize the annual business objectives of a group company, including budgeting, actual budget implementation, budget adjustment and budget rewards and punishments. Comprehensive budget management is conducive to the rational allocation of corporate resources and the realization of corporate strategic objectives. It can coordinate the economic activities of various departments so as to make them consistent and facilitate the assessment of job performance so as to establish an effective incentive mechanism.