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为进一步提高企业的管理水平,建立健全内部监控体系,实现利润最大化,企业应实行全面预算管理,下面就企业实施全面预算管理谈一些看法: 一、围绕企业经营目标,实施企业全面预算管理 1、实施全面预算管理的目的和意义实施全面预算管理的目的:(1)控制企业关键经营指标如收入、利润(2)降低成本(3)实现资金集中管理(4)为资产重组提供基础和手段。实现利润的最大化,必须对整个公司实施全面预算管理。公司董事会下应成立预算管理委员会,预算
In order to further improve the management level of enterprises, establish and perfect the internal control system and maximize profits, enterprises should implement overall budget management. Here are some opinions on enterprises’ implementation of overall budget management: I. Focusing on business objectives and implementing overall budget management 1 (2) Reduce costs (3) Realize centralized management of funds (4) Provide the basis and means for asset restructuring . To maximize profits, we must implement a comprehensive budget management of the entire company. The company’s board of directors should set up a budget management committee, budget