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企业预算管理是指企业利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。企业预算管理是企业管理的重要组成部分。本文以重庆高速公路发展有限公司为例,对高速公路营运企业施行全面预算管理工作进行一个全方位的探究,以帮助企业能更好地掌握预算管理方法和作用,以提高企业的经营管理水平。
Enterprise budget management means that enterprises use the budget to allocate, check and control all kinds of financial and non-financial resources of various departments and units within an enterprise in order to effectively organize and coordinate their production and business activities and accomplish the established business objectives. Enterprise budget management is an important part of business management. Taking Chongqing Expressway Development Co., Ltd. As an example, this paper conducts an all - encompassing inquiry into the implementation of comprehensive budget management of expressway operation enterprises so as to help enterprises to better grasp the methods and functions of budget management in order to improve the operation and management level of enterprises.