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基于战略的全面预算管理是以企业战略为先导,通过预算实现有限资源的有效分配,量化企业经营目标,落实企业各责任中心职责全面预算管理是具有企业计划、协调、控制、激励、评价生产经营等功能的一种综合贯彻企业战略方针的机制,是对公司相关投融资活动、经营活动和财务活动的未来情况进行预期并控制的管理行为及其制度安排。著名管理学教授David Otley认为,全面
Strategy-based comprehensive budget management is based on the strategy of the enterprise as the guide, through the budget to achieve the effective allocation of limited resources, quantify the business objectives and implement the responsibility of the enterprise responsibility center Comprehensive budget management is a business plan, coordination, control, incentive, evaluation of production and management And other functions of a comprehensive implementation of corporate strategic direction of the mechanism is the company’s investment and financing activities, business activities and financial activities expected future and control of the management behavior and its institutional arrangements. Well-known management professor David Otley believes that comprehensive