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当前,市场竞争日趋激烈,企业要想持续发展,提高自身的综合竞争力水平和管理能力就变成重中之重。全面预算管理作为一种管理体系,在与企业战略管理体系有效结合的情况下,能促使企业更好的管理和配置资源,增强其核心竞争力,最终达成企业的战略目标。本文主要阐述了企业战略管理和全面预算管理之间的关系以及在企业战略管理中如何应用全面预算管理工具,进而提升企业整体的管理水平。
At present, the market competition is becoming more and more fierce. If enterprises want to develop sustainably, improving their overall competitiveness and management ability becomes the most important task. As an effective management system, comprehensive budget management can promote enterprises to better manage and allocate resources and enhance their core competitiveness in the effective combination with the strategic management system of the enterprise, and ultimately achieve the strategic goal of the enterprise. This article mainly elaborates the relationship between strategic management of enterprises and total budget management and how to apply overall budget management tools in enterprise strategic management so as to enhance the overall management level of enterprises.