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集团公司是现代企业增强竞争力的一种组织形式。全面预算管理是集团公司一种重要的管理活动,但是集团公司的复杂性给全面预算管理带来很大的挑战。虽然全面预算管理已经被认为是一种更先进的管理方法,但是在现实中还存在很大的问题。本文将从预算的编制、执行、调整和评价四个方面分析全面预算的重点和难点,进而提出改进措施,实现集团的战略目标。
Group companies are modern enterprises to enhance competitiveness of an organizational form. Total budget management is an important management activity of the group company, but the complexity of the group company poses a great challenge to the overall budget management. Although total budget management has been considered as a more advanced management method, there are still some big problems in reality. This article will analyze the focus and difficulty of the overall budget from four aspects: preparation, implementation, adjustment and evaluation of the budget, and then put forward improvement measures to achieve the Group’s strategic goals.