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全面预算管理作为一种在现代企业的管理方法与思想,不仅对企业在进行组织结构整合时发挥作用,还可以对企业的经营活动起到良好的控制作用。许多企业为了能够提高企业的管理效率以及企业经营的效益,对全面企业管理越来越重视,但是由于企业的全面预算管理在我国的起步相对较晚,经验欠缺,以至于在应用上出现了一些问题。文章首先对全面预算管理做一个简单的阐述,再介绍应用全面预算管理的作用,最后针对我国企业在应用时出现的问题提出几点建议。
As a kind of management method and thought in modern enterprise, total budget management plays an important role not only in the integration of the organization structure, but also in the control of the operation of the enterprise. In order to be able to improve the management efficiency of enterprises and the benefits of business operations, many enterprises pay more and more attention to the overall management of enterprises. However, due to the relatively late start and lack of experience of the enterprise’s overall budget management in our country, some applications have appeared problem. The article first makes a brief introduction to the overall budget management, and then introduces the role of the application of the overall budget management. Finally, some suggestions are put forward for the problems that the Chinese enterprises have when they are applied.