论文部分内容阅读
全面预算管理既是一项管理制度,也是企业实现战略目标的手段,近年来已日益被我国企业所重视和接受,成为众多企业实施战略管理的核心工具。本文拟在推行全面预算管理的基础上,从明确全面预算的目的、建立全面预算管理文化氛围、正确理解“计划”与“预算”的关系、建立有效的预算管理组织体制以及合理确定预算指标和目标等方面,谈推行全面预算需要关注的几个重点。
Overall budget management is not only a management system, but also a means for enterprises to achieve their strategic objectives. In recent years, they have been increasingly valued and accepted by Chinese enterprises and become the core tools for many enterprises to implement strategic management. Based on the implementation of the comprehensive budget management, this paper intends to establish a culture of overall budget management, correctly understand the relationship between “plan” and “budget”, and establish an effective budget management system and reasonable Determine the budget targets and objectives, etc., on the implementation of the overall budget need to focus on several points.