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供水企业实行全面预算管理的内容和意义(一)全面预算管理的概念全面预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。是企业全过程,全方位及全员参与的预算管理。全面预算管理从最初的计划、协调,发展到现在的兼具控制、激励、评价等功能为一体的管理机制,已经
Contents and Significance of Implementation of Total Budget Management in Water Supply Enterprises (I) The Concept of Total Budget Management Total budget management utilizes the budget to allocate, examine and control all kinds of financial and non-financial resources of various departments and units within an enterprise so as to effectively Organize and coordinate the production and business activities of enterprises to complete the established business objectives. Is the whole process of enterprise, all-round and full participation of the budget management. Total budget management From the initial planning, coordination, development to the present, both control, incentive, evaluation and other functions as one of the management mechanism has been