所谓生产经营全面预算,就是企业在未来期间的整体目标和监控实施计划。销售、生产、采购、财务等部门编制的预算,最后都要从财务计划的角度加以综合平衡,形成综合性的指标体系。虽然财务预算起着总其成的作用,但预算究竟是什么,如何应用在管理实践中,似乎难以回答。其实,对于表面上复杂难解以至于ERP们从来都 The so-called production and operation of a comprehensive budget, is the overall goal of the enterprise in the future and monitor the implementation plan. Sales, production, procurement, finance and other departments to prepare the budget, the final plan must be integrated from the perspective of financial planning to form a comprehensive index system. Although the financial budget plays a total role, what exactly is the budget and how it is applied in management practice seems difficult to answer. In fact, for the surface complex so puzzling ERP have never been