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全面预算管理是近期谈论较多的话题,但是很多企业对如何实施全面预算管理、如何解决实施中已经遇到和可能遇到的问题等,理解并不十分到位。本期的“全面预算管理”专题从中小企业推行全面预算管理面临的困境及解决思路、阻碍全面预算管理推行的几种常见错误辨析和美国企业全面预算管理的经验等不同的视角解读全面预算管理,并以案例形式介绍了首都机场集团在推行全面预算管理上的有益尝试,希望能对将要或者正在实施全面预算管理的企业有所帮助。
Total budget management is a topic discussed more recently, but many enterprises do not fully understand how to implement a comprehensive budget management and how to solve problems encountered during implementation and may encounter problems. This issue of “Total Budget Management” focuses on the difficulties and solutions adopted by SMEs in implementing total budget management, the common misunderstandings impeding the implementation of total budget management, and the experience of the overall budget management in U.S. companies. Budget management and introduced in a case-by-case manner the capital airport group’s beneficial attempt to implement overall budget management in the hope of helping those enterprises that will or are in the process of implementing overall budget management.