论文部分内容阅读
每一个企业的正常运营都离不开它各方面的管理,全面预算管理目前已成为企业的计划实现方向,它是体现企业经营管理活动、资源配置合理的重要手段,完善的全面预算管理系统对一个企业起决定性的作用。因此,我们应重点对预算过程管控进行强化管理,对成本管理进行完善,为预算管理的有利发挥奠定基础。以联通公司为例,探讨全面预算管理在通信企业中的应用。
Every enterprise’s normal operation is inseparable from its management. Comprehensive budget management has now become the direction of the enterprise’s plan. It is an important means to reflect the operation and management activities of enterprises and allocate resources rationally. The perfect comprehensive budget management system A business plays a decisive role. Therefore, we should focus on strengthening the management and control of the budget process, improve the cost management and lay the foundation for the favorable development of budget management. Take Unicom as an example to discuss the application of total budget management in communication enterprises.