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全面预算管理作为一种企业财务管理工具,通过目标分解、经营预测、成本控制等多种方法的有效应用,提升了财务管理工作的针对性和实效性。山东莱钢股份有限公司莱芜分公司(以下简称莱钢)把预算重点放在如何落实部门责任、加强企业内部考核上,使公司预算与运营绩效体系做到有机结合,预算担当起名副其实的战略监控角色,形成了更加完整,业绩考核更加完备的系统。一、以提升运营绩效为核心的全面预算管理实施背景
As an enterprise financial management tool, total budget management enhances the pertinence and effectiveness of financial management through the effective application of various methods such as target decomposition, business forecast and cost control. Laiwu Branch of Shandong Laiwu Steel Co., Ltd. (hereinafter referred to as Laiwu Steel) focused its budget on how to implement departmental responsibilities and strengthen internal assessment so that the budget and operational performance system of the Company could be organically integrated, and the budget served as a veritable strategic monitoring Role, formed a more complete, performance evaluation more complete system. First, to improve operational performance as the core of a comprehensive budget management implementation background