全面预算实际上就是全员预算,光靠财务一个部门是行不通的,各职能部门的业务预算是基础和前提。基于控制力的全面预算管理系统是以成本费用预算为重点、以现金收支预算为核心建立起来的,它改变了传统的财务管理方式,在预算管理的每个环节注意和把握成本费用预算和现金收支预算 The overall budget is actually a full budget. It is not feasible for a department to rely solely on finance. The business budget of various functional departments is the basis and premise. The control-based comprehensive budget management system is based on the cost and expense budget, and is based on the budget of cash receipts and expenditures. It has changed the traditional way of financial management and paid attention to and control the cost and budget in every aspect of budget management. Cash revenue budget