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随着全面预算管理在现代企业中的应用,为及时发现并解决存在于企业生产经营各环节中的问题、提升企业的内部控制与管理水平、增强企业的核心竞争力、实现企业的战略经营目标起到了积极地促进作用。随着市场经济的发展、企业规模的迅速扩张,对管理的要求也越来越严格。很多企业在实施全面预算管理后,在内部管理水平、企业经济效益等方面都取得了明显的效果,但是由于长期以来在一些企业内部形成的问题,使得全面预算在企业的实际应用中出现了一些偏差。本文将就全面预算管理在企业中的运用进行探讨。
With the application of total budget management in modern enterprises, in order to discover and solve the problems existing in the production and operation of enterprises in time, enhance the internal control and management level of enterprises, enhance the core competitiveness of enterprises and realize the strategic management goal of enterprises Played a positive role in promoting. With the development of market economy, the rapid expansion of the scale of enterprises, the management requirements are more stringent. Many enterprises have achieved remarkable results in terms of internal management and enterprise’s economic benefits after the implementation of comprehensive budget management. However, due to the problems that have been formed within some enterprises for a long time, the overall budget has appeared in the practical application of enterprises deviation. This article will explore the use of total budget management in the enterprise.