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财务总监的一个重要职责是利用预算和绩效考核这二个工具,将战略目标翻译成会计语言的形式,并落实下去。企业需要以战略制胜,以战略目标为导向。对企业进行前瞻性管理。而全面预算作为现代企业管理的重要内容,对企业战略目标的制订起着导向作用。通过全面预算,企业决策者能够有效控制企业运营成本、削减开支、改善经营状况,优化资源配置,实现更多的盈利。
An important responsibility of the CFO is to use the two tools of budget and performance appraisal to translate the strategic objectives into the form of accounting language and implement it. Enterprises need to win the strategy, strategic goals. Proactive management of the business. The overall budget as an important part of modern enterprise management plays a leading role in the formulation of strategic goals. Through a comprehensive budget, business decision-makers can effectively control the cost of operating an enterprise, cut expenses, improve the operating conditions, optimize resource allocation and achieve more profitability.