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全面预算管理模式产生于二十世纪20年代,最早在通用电气、通用汽车以及杜邦等公司产生,由于其在企业生产经营中的有效协调和组织,保证经营目标的实现,因此,很快成为多数工商企业的标准流程。全面预算管理模式推动着现代企业的发展,是现代企业必备的管理模式。本文以销售导向为视点,对全面预算管理模式进行探讨。
The full budget management mode was born in the 1920s. It was first produced by companies such as General Electric, General Motors and DuPont. Due to its effective coordination and organization in the production and operation of enterprises, the overall budget management mode guaranteed the achievement of business objectives and thus quickly became the majority Business process standards. Comprehensive budget management model to promote the development of modern enterprises is an essential modern enterprise management mode. This article takes sales orientation as the point of view and discusses the overall budget management mode.