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成长型企业在预算编制中存在销售预算准确性不高,与企业发展战略相脱节,编制方法不适宜等问题,本文从实践的角度阐述在预算编制过程中,成长型企业应与企业发展战略相结合,进行战略导向型预算管理,并设立科学的预算编制组织,采用合理的预算编制方法,如中长期滚动预算、弹性预算等,从管理与技术两方面双管齐下,提高成长型企业预算编制的准确性和科学性。
In the budgeting process, the growth enterprises have some problems such as the low accuracy of the sales budget, the disjunction with the enterprise development strategy and the improper preparation method. This article elaborates from the practical point of view that in the process of budgeting, the growth enterprises should cooperate with the enterprise development strategy phase Combine with strategic budgetary management and set up a scientific budgeting organization to adopt reasonable budgeting methods, such as medium and long-term rolling budgets and flexible budgets so as to improve the accuracy of budgeting for growth enterprises in both management and technology Sexual and scientific.