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全面预算管理对于企业经营计划实施、内部控制、资源的优化配置以及全方位调动员工积极性有着非常重要的意义。对于一个企业来说,如果拥有了一个非常健全的预算管理实践方案,将会是自身发展的动力及基础。预算管理可以达到事前、事中和事后的有效控制,能够预测和统筹企业整体计划、清晰地展现业绩目标和具体行动计划,能够及时来确定计划所偏离的偏差大小,并实施预算考核和业绩激励来达成目标。本文将通过对全面预算管理以及事前“算计”、事中控制和事后考核的描述来体现企业预算管理的实践。
Total budget management is very important for the implementation of enterprise business plan, internal control, optimal allocation of resources and all-round mobilization of staff enthusiasm. For a business, having a very sound budget management program will be the motivation and foundation for its own development. Budget management can achieve effective control beforehand, during business and afterwards. It can predict and co-ordinate the overall plan of the enterprise, clearly show the performance targets and specific action plans, timely determine the deviations from the plan, and implement the budget assessment and performance incentive To achieve the goal. This article will reflect the practice of enterprise budget management through the description of overall budget management and ex ante “calculation”, control of events and ex post assessment.