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文章认为,目前企业全面预算管理目标松弛,编制、执行、跟踪和考评低效,影响了企业战略目标的实施。优化企业资源配置,必须实行科学合理的预算管理。首先要确定科学合理的目标,完善组织机构;其次要梳理全面预算编制程序,确保资源配置的合理性;第三要利用PDCA循环仪表盘跟踪和监控执行情况;第四要完善全面预算分析及绩效考核,实现全面预算的闭环管理。
The article believes that at present, the enterprise’s overall budget management objectives are slack, and the preparation, implementation, tracking, and evaluation of inefficiency affect the implementation of corporate strategic goals. To optimize the allocation of enterprise resources, we must implement scientific and reasonable budget management. First of all, we must determine scientific and reasonable goals and improve the organization; Second, we must sort out the overall budgeting process to ensure the rationality of resource allocation; Third, we must use the PDCA circular dashboard to track and monitor implementation; Fourth, we must improve overall budget analysis and performance. Appraisal to achieve closed-loop management of the overall budget.