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全面预算是在科学的生产经营预测与决策基础上,对企业内外部环境的分析,用价值和实物等多种形态反映企业未来某一时期的投资、运营及财务成果等一系列的计划和规划。全面预算管理作为现代企业的一项重要管理工具,在企业经营中发挥着越来越重要的作用。文章揭示了销售型企业全面预算管理的主要特点,对现阶段销售型企业在全面预算管理的运用中存在的问题进行了分析,并提出了具体的解决措施。
The overall budget is based on scientific production and management forecast and decision-making, based on the analysis of the internal and external environment, with the value and in-kind and other forms of the future reflection of a certain period of future investment, operating and financial results and a series of plans and plans . As an important management tool of modern enterprise, total budget management plays an increasingly important role in the operation of enterprises. The article reveals the main features of the comprehensive budget management of sales-oriented enterprises, analyzes the existing problems of sales-oriented enterprises in the application of total budget management and puts forward specific solutions.