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预算是现代企业管理工具中的重要组成部分,强调企业全员参与、全过程监控。预算的目的就是要将企业的人、财、物等资源向那些对企业目标的实现最具价值的行动方案聚焦,经过不断地试错、纠错和调整,最终实现企业战略目标的过程,能有效地避免企业经营过程中的混沌、无序和杂乱无章。加强预算编制建设,可以促进企业资源的优化配置与高效利用,保证企业战略规划的顺利实施。本文主要针对预算编制存在的常见问题及完善建议展开深入的研究,旨在推动企业健康有序地发展。
Budget is an important part of modern enterprise management tools, emphasizing the full participation of enterprises, the whole process of monitoring. The purpose of the budget is to focus the resources of the enterprise, such as people, property and other resources, on those action programs that are of most value to the enterprise’s goals. Through continuous trial and error, error correction and adjustment, the ultimate goal of the enterprise can be achieved. Effectively avoid chaos, disorder and chaos in the business process. Strengthening the budget construction, can promote the optimal allocation of corporate resources and efficient use, to ensure the smooth implementation of strategic planning. This paper mainly studies the common problems and perfecting proposals in budget preparation and deeply studies them in order to promote the healthy and orderly development of enterprises.