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全面预算管理是一个主动的管理决策过程,使企业实现了业务流、信息流的整合。它是一项系统工程,是企业加强内部管理、规划战略目标、控制日常活动、分散经营风险和优化资源配置的重要手段,也是一项科学的管理制度。结合火电企业的现状,从企业实施全面预算管理的意义出发,分析了当前情况下企业在实施过程中所存在的问题,并分析了存在这些问题的原因,进而从多个角度探讨了如何进一步改进全面预算管理。这为保证全面预算管理的有效实施提供了基本保障。
Total budget management is a proactive management decision-making process, enabling enterprises to achieve business flow, information flow integration. It is a systematic project, an important means for enterprises to strengthen internal management, plan strategic objectives, control daily activities, diversify operational risks and optimize resource allocation. It is also a scientific management system. Combining with the current situation of thermal power enterprises, starting from the significance of enterprises implementing overall budget management, this paper analyzes the existing problems of enterprises in the implementation process and analyzes the reasons for the existence of these problems, and then discusses how to further improve Full budget management. This provides the basic guarantee for the effective implementation of comprehensive budget management.