全面预算是企业管理的重要工具,能够将企业经营决策和执行贯穿起来,全面预算管理被越来越多的企业所重视。但有些企业组织实施以后效果未能达到预期,原因是预算编制不科学,从而造成预算执行和控制难以实施,最终造成预算管理失败。本文就预算编制谈点思考。一、预算编制应包含经营决策预算编制本质上是企业对未来经营做决策,预算是企业未来经营的目标,编制预算是要制定未来经营目标,如果制定的目标与企业未来经营的决策 Overall budget is an important tool of business management, which can be run through the decision-making and implementation of business management. Total budget management is valued by more and more enterprises. However, some enterprises did not achieve the expected result after the implementation of the project, because the budget was unscientific, resulting in the implementation of the budget and control difficult to implement, eventually resulting in the failure of budget management. This article talks about budget preparation. First, the budget should include the preparation of business decision-making budget In essence, the business decision-making for the future business, the budget is the company’s future business objectives, the preparation of the budget is to set the future business goals, if the goals and business decisions in the future business decisions