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在现代化企业管理的过程中,全面预算管理是重要内容,从国内外成功的管理实践中可以看出,全面预算管理对企业的运作和管理理念起到了重要的促进作用,其管理理念和运作模式也不断得到完善和发展。本文阐述了全面预算管理的含义、特点及功能,分析了当前铁路运输企业实施全面预算管理的过程中存在的弊端,并提出了如何改进铁路运输企业预算管理的方法。
In the process of modern enterprise management, the overall budget management is an important content. From the successful management practices at home and abroad, it can be seen that the overall budget management plays an important role in promoting the operation and management of the enterprise. Its management philosophy and mode of operation Also continue to improve and develop. This paper expounds the meaning, characteristics and functions of total budget management, analyzes the shortcomings of the current railway transportation enterprises in the implementation of total budget management, and puts forward how to improve the budget management of railway transportation enterprises.