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全面预算管理是企业内部管理控制的一种主要方法,是集计划、控制、协调、激励、评价等为一体的综合贯彻企业经营战略的管理机制。推行全面预算管理,能够帮助管理者进行有效的计划、协调、控制和业绩评价,对企业建立现代企业制度,提升管理水平,增强竞争力有着十分重要的意义。
Overall budget management is one of the main methods of internal management control. It is a comprehensive management mechanism that integrates planning, control, coordination, motivation, evaluation and so on into an integrated enterprise management strategy. The implementation of a comprehensive budget management can help managers to carry out effective planning, coordination, control and performance evaluation. It is of great significance for enterprises to establish a modern enterprise system, improve their management level and enhance their competitiveness.