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全面预算管理在企业管理中有着非常重要的地位,预算的缺失,容易导致企业的采购、生产和销售计划陷入盲目和无序以及生产力和资源使用的冲突。当前,企业预算管理存在着内容过于宽泛、研究不够深入、缺乏灵活性等弊端,调整和改革预算管理已经成为企业发展的迫切需要。预算管理也要改革,通过创新来调动企业的热情和积极性。通过预算管理过程的优化,在企业内部建立新型的控制理论与方法体系,企业要借助全面预算管理的创新,通过对企业资源的合理配置,促进专业管理从单纯的技术管理向技术经济结合的方向深入发展。
Total budget management plays a very important role in the management of enterprises. The lack of budget easily leads to the blindness and chaos of enterprises’ procurement, production and sales plans and the conflicts of productivity and resource utilization. At present, the budget management of enterprises has such defects as too broad content, insufficient research and lack of flexibility. Adjusting and reforming budget management has become an urgent need for enterprise development. Budget management should also be reformed to mobilize the enthusiasm and enthusiasm of enterprises through innovation. Through the optimization of the budget management process, a new type of control theory and methodology is established within the enterprise. Enterprises should make full use of the innovation of comprehensive budget management and promote the rational management of professional management from the purely technical management to the technical and economic integration Further development.