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预算是为了完成特定的目标,以货币或现金流量的形式对企业未来某一特定时期生产经营活动所作的系统而详细的表述,是对企业所拥有的有限资源进行合理的安排。有效的预算管理可以将企业下属的各个部门联成一个整体,进行合理的资源配置,可以协调部门与部门之间的冲突,加强对各部门的行动控制,并且可以此作为考核的依据,激励管理人员工作的积极性,从而增强企业的竞争力,提高企业的经济效益。 企业的预算管理模式有集权式和分权式两种。在集权的管理模式下,企业的所有决策都由高层管理者作出,下属无权参加决策。高层管理者根据企业发展
The budget is a systematic and detailed description of the company’s future production and business activities in the form of currency or cash flow in order to complete a specific goal. It is a reasonable arrangement for the limited resources owned by the company. Effective budget management can integrate the various departments of an enterprise into one entity, allocate reasonable resources, coordinate the conflict between departments and departments, and strengthen the control over the actions of various departments. This can be used as a basis for assessment and incentive management. The enthusiasm of personnel to work, thereby enhancing the competitiveness of enterprises, improve the economic efficiency of enterprises. There are two kinds of centralized budgeting and decentralization in the enterprise’s budget management mode. In a centralized management model, all decisions of a company are made by top management, and subordinates have no right to participate in decision-making. Top management according to business development