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全面预算是由一系列预算按其经济内容及其相互关系有序排列组成的有机整体,主要包括业务预算、资本支出预算和财务预算等内容,各部分预算前后衔接、互相融合。全面预算已经成为管理控制的核心方法,著名管理学家戴维·奥利谈到全面预算管理是为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法之一。
The overall budget is an organic whole consisting of a series of budgets arranged in an orderly manner according to their economic content and their mutual relations. The overall budget includes the business budget, the capital expenditure budget and the financial budget. The budget of each part converges and merges one after another. Total budget has become the core method of management control. Well-known management scientist David Orr talked about total budget management as one of the few management control methods that can bring all the key issues of an organization into one system .