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全面预算管理是企业自我约束的一种方式,是企业实现自我发展的一种途径。全面预算管理理论虽已成熟和完善,但具体实施中仍然存在一些问题,亟待探讨和解决。因此,本文以集团企业为例,扼要分析了其全面预算管理中的问题,提出从实际情况出发,借鉴成功企业的管理经验,按照全面预算原理切实搞好全面预算管理工作,以实现集团企业的经营战略目标。
Overall budget management is a way for enterprises to self-restraint and is a way for enterprises to achieve self-development. Although the theory of total budget management has matured and been improved, some problems still remain in its implementation and are urgently needed to be discussed and resolved. Therefore, this article takes group enterprise as an example, briefly analyzes the problems in its overall budget management, proposes that starting from the actual situation, drawing on the management experience of successful enterprises, according to the principle of overall budget, do a good job of overall budget management in order to achieve the Business strategy goals.