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目前,大多数企业都认识到了全面预算管理的重要性,但在实施过程中仍存在一些误区,直接影响了全面预算实施的效果。那么,在实施全面预算管理时应注意哪些方面,才能真正发挥其作用?笔者认为:一是不能把全面预算简单地理解为就是编制一系列的表格,最终得出公司下一年度的损益表、资产负债表和现金流量表的具体预测结果。全面预算作为一种管理机制,它是利用预算这一手段对企业经营的各个环节和企业管理的各个部门进行管理控制,对企业各种财务及非财务资源进行配置,以及对企业内部所有人员进行业绩考核评价,并最终与奖
At present, most enterprises recognize the importance of overall budget management, but there are still some errors in the implementation process, which directly affects the effect of the overall budget implementation. So, in the implementation of comprehensive budget management should pay attention to what aspects can we really play its role? The author believes that: First, we can not simply understand the overall budget is to prepare a series of forms, and ultimately come to the company’s profit and loss statement for the next year, Specific forecasts of balance sheets and cash flow statements. Overall budget as a management mechanism, which is the use of the budget this means all aspects of business management and business management of various departments of management control, the enterprise of various financial and non-financial resources allocation, as well as all the staff within the enterprise Performance evaluation, and ultimately with the award