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全面预算管理是企业为了有效地进行生产经营活动、完成预定的目标,利用预算对企业内部各部门的各种财务及非财务资源进行分配、考核和控制,主要包括经营预算、财务预算和专门决策预算三个部分。随着市场经济的发展,应提高企业管理水平的要求,我国越来越多的企业都采用了全面预算管理这一先进的管理方法。一、企业开展全面预算管理的意义(一)全面预算管理保证了企业目标利润的实现
Overall budget management is the enterprise in order to effectively carry out production and management activities, to achieve the scheduled goals, the use of the budget of various departments within the enterprise of various financial and non-financial resources allocation, assessment and control, including operating budget, financial budget and special policy Budget three parts. With the development of market economy, the requirements of enterprise management level should be raised. More and more enterprises in our country have adopted the advanced management method of total budget management. First, the significance of enterprises to carry out a comprehensive budget management (A) a comprehensive budget management to ensure the realization of corporate profits target