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现代市场经济条件下,市场环境和经济环境瞬息万变,一家企业的经营者如果未能充分认识预算并科学实行预算管理,则会影响企业的正常生产经营活动,严重的甚至会使企业濒临难以为继的困境。本文围绕标杆管理在全面预算管理中的应用开展了研究,探讨如何建立以标杆管理为出发点的全面预算管理体系,希望通过借鉴标杆管理思想促进企业在激烈的市场竞争中增强竞争优势,通过标杆管理和全面预算管理的有机结合提升预算管理的效率和水平,推动企业目标实现。
Under the conditions of modern market economy, the market environment and economic environment are changing rapidly. If a business operator fails to fully understand the budget and scientifically implements budget management, it will affect the normal production and business operations of the enterprise, and may even seriously threaten the enterprise’s success. The predicament. This thesis focuses on the application of benchmarking in total budget management and discusses how to set up a comprehensive budget management system based on benchmarking management. It hopes to promote the competitive advantage of enterprises in the fierce market competition by drawing on benchmarking management ideas, And the overall budget management organically improve the efficiency and level of budget management to promote business goals.