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全面预算管理是企业日常经营运作的重要工具,是对企业经营活动进行协调、控制和考核,通过将企业目标及其资源配置以预算的方式加以量化,从而最大程度上发挥最佳管理效果,实现企业经营目标和发展目标,是被实践证明行之有效的一种管理方法。本文针对煤炭企业全面预算管理的重要性,针对全面预算管理中存在的问题进行了分析,提出了改进办法和措施。
Total budget management is an important tool for the daily operation of an enterprise. It is to coordinate, control and evaluate the operation of an enterprise. By maximizing the best management effect and achieving the best management results by quantifying the enterprise’s objective and its resource allocation in a budget manner Business objectives and development goals, is proved to be effective management practices. In this paper, according to the importance of overall budget management in coal enterprises, the problems existing in the overall budget management are analyzed and the methods and measures for improvement are put forward.