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企业预算管理是在企业战略目标的指引下,通过预算编制、执行、控制、考评与激励等一系列活动,全面提高企业管理水平和经营效率,实现企业价值最大化的一种管理方法。作为管理者首先要了解预算管理的理论与实务,再从预算管理目标入手,对预算管理模式、预算编制、预算执行、预算差异、预算控制和考评激励等问题进行分析,运用正确的管理渠道,使企业的发展科学化,提高企业的综合利润。
Under the guidance of strategic objectives, enterprise budget management is a kind of management method that can comprehensively improve the management level and operational efficiency of enterprises and realize the maximization of enterprise value through a series of activities such as budget preparation, execution, control, evaluation and motivation. As a manager, we must first understand the theory and practice of budget management, start with the goal of budget management, analyze the problems of budget management mode, budget preparation, budget execution, budget variance, budget control and appraisal incentive, and use the correct management channels, Make the development of enterprises scientifically and improve the overall profit of enterprises.