企业存在的意义是创造价值,全面预算管理是一个由预算规划、编制、执行、控制、分析所组成的管理过程,是一个将业务流、信息流、人力资源流与资金流整合于一体并进行优化的管理系统,是一个以标准化为基础的战略目标管理,其核心目标是提高企业价值的创造能力。本文从这一点出发,着重分析和探讨全面预算管理在企业运营中的应用。 The meaning of existence of an enterprise is to create value. Total budget management is a management process composed of budget planning, compilation, execution, control and analysis. It integrates business flow, information flow, human resource flow and capital flow into one Optimized management system is a standard-based strategic goal management, the core goal of which is to improve the enterprise’s value creation ability. This article from this point, focusing on analysis and discussion of the application of total budget management in business operations.