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战略在现代公司管理中处于核心、决定性的地位,对公司运营的好坏程度起着主导、关键的作用。现代公司的全面预算管理,是对公司综合的、全方位的管理,是公司实现战略的有利保障,是实现全面控制约束力的一种机制。一方面,可以通过全面预算的编制,促进公司战略实施所必需的各项内、外部资源得以具体落实,并通过全面预算的执行过程对战略的实施程度进行控制;另一方面,全面预算的编制又必须以公司的战略为依据和导向,通过对各项影响总体战略目标实现的因素进行综合分析和平衡,进而发挥全面预算对于公司战略的支持和保障作用。
The strategy is at the core and decisive position in the management of modern companies and plays a leading and pivotal role in the quality of the company’s operations. Modern company’s overall budget management is a comprehensive and comprehensive management of the company. It is a favorable guarantee for the company to realize its strategy and a mechanism to achieve overall control and binding. On the one hand, all internal and external resources necessary for the implementation of the Company’s strategy can be fully implemented through the preparation of a comprehensive budget and the implementation of the strategy can be controlled through the implementation of the overall budget; on the other hand, the preparation of a comprehensive budget But also must be based on the company’s strategy as a basis and direction. By comprehensively analyzing and balancing the various factors that affect the overall strategic objectives, we should give full play to the role of the overall budget in supporting and safeguarding the company’s strategy.