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全面预算管理和绩效评价是推动公司沿着既定战略方向健康发展的一组良性驱动力。但实际情况是仍然有大量企业不重视全面预算管理和绩效评价,决策随意性强,资源利用率低,经营波动性大,尤其在日益竞争激烈的市场环境难以稳健经营,陷入了企业风险大、难以获得有效资金支持,继而企业难以发展壮大的恶性循环中。本文通过分析企业如何建立合理的全面预算管理和绩效评价的体系,并发挥有效作用进行分析和探讨。
Total budget management and performance evaluation are a benign driving force for promoting the healthy development of the Company along the established strategic direction. However, the actual situation is still a large number of enterprises do not attach importance to the overall budget management and performance evaluation, arbitrarily strong decision-making, low resource utilization, operating volatility, especially in the increasingly competitive market environment is difficult to operate soundly into a corporate risk, Difficult to obtain effective financial support, and then difficult to grow and develop business in a vicious circle. This article analyzes and discusses how to establish a reasonable system of overall budget management and performance appraisal and how to play an effective role.