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当前,全面预算管理对企业来说,是一种全新的管理理念,是一种公司整体规划和动态控制的管理方法,是对公司整体经营活动的一系列量化的计划安排。全面预算管理的过程就是企业目标分解、实施、控制和实现的过程。如何将全面预算的有效推行落到实处,是企业经营过程中的一大难题。本文以烟草企业预算管理现状出发,探讨提升烟草企业全面预算管理水平的途径。
At present, the comprehensive budget management is a brand-new management idea for the enterprise. It is a kind of management method of overall planning and dynamic control of the company, and it is a series of quantitative plan arrangements for the overall business activities of the company. The process of total budget management is the process of decomposing, implementing, controlling and realizing the goal of the enterprise. How to carry out the effective implementation of the overall budget effectively is a major problem in the course of business operation. Based on the current situation of budget management in tobacco companies, this article discusses ways to enhance the overall budget management of tobacco companies.