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随着我国市场经济的不断发展,大量新的经济活动不断的涌现出来,企业涉及到的业务范围也越来越广泛,经济主体和形式也呈现了多元化的趋势,因此企业全面预算管理就应该进行不断的创新,很多企业在全面预算管理中引入了PDCA循环的理念,大大的提高了企业全面预算管理的水平。本文从PDCA循环的基本理论出发,分析了全面预算管理对企业的重要性作用,提出了几点提高PDCA循环在全面预算管理中应用的对策。
With the continuous development of China’s market economy, a large number of new economic activities are constantly emerging, and the scope of business involved by the enterprises is also becoming wider and wider. The main bodies and forms of economy also show a diversified trend. Therefore, overall budget management of enterprises should Continuous innovation, many companies in the overall budget management has introduced the concept of PDCA cycle, greatly improving the overall level of enterprise budget management. Based on the basic theory of PDCA cycle, this paper analyzes the importance of total budget management to enterprises, and puts forward some countermeasures to improve the application of PDCA cycle in total budget management.