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随着经济的发展,市场竞争越来越激烈,企业在当前的环境下,实行全面预算管理有助于企业进行有效的成本控制,加强企业的内部管理,提高企业的市场竞争力。基于EVA视角的企业全面预算管理,可以将企业盈利目标最大化,有效分析企业的成功关键因素,是一种经营战略,是企业经营管理的有效监控手段,体现了企业的综合管理水平。本文介绍了建立EVA视角下企业全面预算管理的原则及其建立方法。
With the development of economy, market competition is more and more fierce. Under the current environment, the implementation of overall budget management will help enterprises to carry out effective cost control, strengthen the internal management of enterprises and enhance the market competitiveness of enterprises. Based on the perspective of EVA, the enterprise’s overall budget management can maximize the profit target of the enterprise and effectively analyze the key factors of the enterprise’s success. It is a management strategy, an effective means of monitoring the operation and management of an enterprise, and reflects the comprehensive management of the enterprise. This article describes the establishment of the EVA enterprise total budget management principles and methods of establishing.