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随着现代化企业制度的建立,预算管理在企业财务管理中的地位日益重要,逐渐成为对企业经营目标和内部财务及非财务资源进行分配、控制和考核的一种有效手段。全面预算管理因其具备的全面性、贯穿企业经营全过程以及全员参与的重要特征,成为企业提升战略管理能力、高效配置企业资源以及有效降低经营风险的重要管理手段。本文主要从全面预算管理工作的过程实施来阐述预算管理在企业中的具体应用。
With the establishment of a modern enterprise system, budget management plays an increasingly important role in the financial management of enterprises and has gradually become an effective means of distributing, controlling and evaluating the business objectives and internal financial and non-financial resources. Because of its comprehensiveness, comprehensive budget management has become an important management tool for enterprises to enhance strategic management capabilities, efficiently allocate corporate resources and effectively reduce business risks through the whole process of enterprise management and the important features of full participation. This article mainly elaborates the concrete application of budget management in the enterprise from the process of the overall budget management.