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以战略为导向、以公司整体经营目标为基础的全面预算,已经成为企业不可或缺的管理手段,在公司的经营管理中起着目标激励、过程控制及有效奖惩的重要作用。本文从全面预算管理的编制情况入手,进而分析在实施过程中可能存在的问题及解决措施,最后提出建议及具体工作计划。本文旨在通过对全面预算管理的梳理,对即将或已经开展全面预算管理的企业产生积极作用,在一定程度上提高其管理效率及管理水平。
The strategy-oriented and overall budget based on the company’s overall business objectives has become an indispensable management tool for the enterprise and plays an important role in target management, process control and effective reward and punishment in the company’s management. This article starts with the compilation of overall budget management, then analyzes possible problems and solutions in the process of implementation, and finally puts forward suggestions and specific work plans. The purpose of this paper is to sort out the overall budget management and to make a positive contribution to the enterprises that are about to start or have carried out the overall budget management to a certain extent, to improve their management efficiency and management level.