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战略导向全面预算管理是一种全新的预算管理模式,其出发点是充分体现预算与战略的相关性,致力于价值创造和核心竞争力的培育。预算起点和导向主要依据的是公司所处的生命周期和所采用的经营战略的权变选择,并体现不同时期公司发展的优先顺序。
Strategic orientation Total budget management is a brand new budget management model. Its starting point is to fully reflect the correlation between budget and strategy and to cultivate value creation and core competitiveness. The starting point and direction of the budget are mainly based on contingent choice of the life cycle of the company and the business strategy adopted and the prioritization of company development in different periods.