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集团化企业全面预算管理模式有多种,本文介绍了以销售为起点的预算管理模式、以利润为起点的预算管理模式、以成本为起点的预算管理模式,这三种模式适用对象各不相同。为确保全面预算管理模式在集团化企业中顺利实施,规范集团企业及其下属企业法人治理结构、健全全面预算管理组织体系、需有扎实的基础管理工作,通过这些策略能够确保全面预算管理的顺利实施。
There are many kinds of comprehensive budget management modes in the group-owned enterprises. This article introduces the budget management mode starting from the sales, the budget management mode starting from the profit, and the budget management mode starting from the cost. The three models are applicable to different objects . In order to ensure the smooth implementation of a comprehensive budget management model in the group enterprises, standardize the corporate governance structure of the group enterprises and their affiliated enterprises and improve the overall budget management organization system, they need to have sound basic management through which the smooth management of a comprehensive budget can be ensured Implementation.