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全面预算管理作为管理会计的重要内容,在企业管理中扮演着重要的角色。全面预算管理应该建立一套科学的数据处理系统,用预算、控制、协调、考核等手段促使企业的经济活动在既定的轨道上正常运行,为企业持续健康的发展提供数据支持。本文剖析了全面预算管理在企业管理中的作用和实施过程中存在的问题,以及提出了加强全面预算管理的一些措施。
Comprehensive budget management, as an important part of management accounting, plays an important role in enterprise management. Comprehensive budget management should establish a scientific data processing system, use budget, control, coordination, and assessment to promote the normal operation of the company’s economic activities on a given track, and provide data support for the sustainable and healthy development of the company. This article analyzes the role of comprehensive budget management in business management and the problems in the implementation process, and proposes some measures to strengthen overall budget management.