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全面预算管理是企业日常经营运作的重要工具,是企业管理的核心内容之一,是被实践证明行之有效的一种管理方法。在经济发达国家,全面预算管理已经在企业中得到了广泛的应用,它围绕企业的战略目标,对销售及收入、生产、成本、费用、资金等各方面进行分析、预测和决策,从而有计划地开展企业的经营活动。本文通过对煤炭企业全面预算管理过程中存在的不足之处进行分析,提出加强煤炭企业全面预算管理的几点建议。
Overall budget management is an important tool for the daily operation of an enterprise. It is one of the core contents of an enterprise management and is a management method that has been proven effective. In economically developed countries, comprehensive budget management has been widely used in enterprises. It focuses on the strategic objectives of the enterprise and analyzes, predicts and makes decisions on sales and revenue, production, costs, expenses and funds so as to plan To carry out business activities. Based on the analysis of the shortcomings in the process of overall budget management of coal enterprises, this paper puts forward some suggestions on how to strengthen the overall budget management of coal enterprises.