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全面预算管理已经成为现代化企业不可或缺的重要管理模式。它通过业务、资金、信息、人才的整合,明确适度的分权授权,战略驱动的业绩评价等,来实现企业的资源合理配置并真实的反映出企业的实际需要,进而对作业协同、战略贯彻、经营现状与价值增长等方面的最终决策提供支持。就像美国著名管理学家戴维.奥利所指出的那样:全面预算管理是为数不多的几个能把组织的所有关键问题融合于一个体系之中的管理控制方法之一。
Total budget management has become an indispensable and important management mode for modern enterprises. It realizes the rational allocation of resources and reflects the actual needs of enterprises through the integration of business, funds, information and talents, the clear and appropriate decentralization and authorization, and the strategic performance evaluation, which in turn provides operational coordination and strategic implementation , Management status and value growth and other aspects of the final decision-making to provide support. As David O’Neal, a famous American management scientist, points out: Total budget management is one of the few management control methods that can bring all the key issues of an organization into one system.