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全面预算管理利用预算对企业内部各部门、各单位的财务资源及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。全面预算管理包括预算编制、预算审核、预算上报、预算批复、预算调整、预算考核等一系列过程。因此全面预算管理是一个复杂系统,同时又是企业管理的有效工具和方法。全面预算管理这项工具如果运用得当,对公司战略发
Overall budget management uses the budget to allocate, check and control the financial resources and non-financial resources of various departments and units in an enterprise in order to effectively organize and coordinate the production and business activities of an enterprise and accomplish the established business objectives. Comprehensive budget management includes budgeting, budget review, budget submission, budget approval, budget adjustment, budget examination and a series of processes. Therefore, the overall budget management is a complex system, but also an effective tool and method of business management. Total Budget Management This tool, if used properly, makes strategic decisions on the company