全面预算管理是一种系统的方法,是用来分配企业的财务、实物及人力等资源,以实现企业既定的战略目标。企业可以通过全面预算管理来监控战略目标的实施进度,有助于控制开支,并预测企业的现金流量与利润。全面预算管理是企业管理的核心内容,只有通过全面预算管理,全方位监控,层层把关,层层落实,使各个层面的管理井然有序,企业才有希望,才能更好地发展。因此,能否搞好企业全面预算管理并由此产生管理效益,是检验现代企业管理科学化程度的重要标志之一。 Total budget management is a systematic way to allocate resources such as financial, physical and human resources of an enterprise in order to achieve the established strategic objectives of the enterprise. Businesses can monitor the progress of their strategic goals through total budget management, helping to control expenses and forecast cash flow and profitability. Comprehensive budget management is the core of enterprise management. Only through comprehensive budget management, comprehensive monitoring, layers of checks and strict implementation, so that all levels of management in an orderly manner, companies have the hope that we can better development. Therefore, it is one of the most important symbols to test the scientific degree of modern enterprise management that the comprehensive budget management of enterprises can be managed and the management efficiency can be derived from it.