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预算管理是企业对未来整体经营规划的总体安排,是一项重要的管理工具,它能帮助管理者对企业经济活动进行计划、协调、控制和业绩评价。推行全面预算管理,已成为企业加强管理的一项重要手段。
Budget management is the overall arrangement for the overall business planning of an enterprise. It is an important management tool that helps managers plan, coordinate, control and evaluate the economic activities of an enterprise. The implementation of comprehensive budget management has become an important means for enterprises to strengthen their management.