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一、引言随着市场竞争越来越激烈,要求企业不断提高自身的经营管理水平,全面预算管理是集团企业管理的重要工具。通过全面预算控制管理体系的构建,能有效推动企业基础工作和综合管理水平的全面提升。通过全面预算编制,将战略管理细化为生产预算管理、销售预算管理、筹资预算管理,形成有利于具体操作、控制、考核的预算管理模式,将企业内在健康度指标与年度预算管理目标结合起来,将企业长远发展目标落到实处,切实提高企业竞争力,
I. INTRODUCTION As the market competition becomes more and more fierce, enterprises are required to continuously improve their operation and management level. Total budget management is an important tool for the group enterprise management. Through the establishment of a comprehensive budget control management system, it can effectively promote the overall improvement of the basic work and comprehensive management of enterprises. Through comprehensive budget preparation, strategic management is refined into production budget management, sales budget management and capital budget management, and a budget management mode conducive to specific operations, control and evaluation is formed. The internal health indicators of enterprises are integrated with annual budget management objectives , The long-term development goals of enterprises will be implemented, and effectively improve the competitiveness of enterprises,