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【编者按】凡事预则立,不预则废。全面预算管理作为管理会计的工具之一,已经成为现代化企业不可或缺的重要管理模式,对于公司提升战略管理能力、高效使用企业资源、为管理者进行有效的监控与考核等发挥了重要作用。随着近几年企业面临的市场环境、融资环境、经营环境发生变化,一些企业在全面预算管理方面开始了新的探索和实践。中国有色集团通过引进、吸收先进的预算和绩
[Editor’s note] Everything preconditions legislation, not premeditated waste. As one of the tools of management accounting, overall budget management has become an indispensable and important management mode for modern enterprises. It plays an important role in enhancing the ability of strategic management, using enterprise resources effectively, and effectively monitoring and evaluating managers. With the market environment, financing environment and business environment faced by enterprises in recent years, some enterprises have started a new exploration and practice in the aspect of overall budget management. China Nonferrous Metals Group through the introduction, absorbing advanced budget and performance