论文部分内容阅读
全面预算是一种系统方法,用来事先分配企业的财务、实物和人力资源,以实现企业既定的经营目标。在市场经济中,各个企业可以根据自身不同情况,决定自身的预算目标。现阶段商业企业预算目标,应该以销售为中心,其他预算应与销售预算密切配合,协调平衡,最终达到现金流量的平衡。本文结合前人调查研究成果,从战略与全面预算控制体系的对接方面提出了一些合理建议,以使全面预算管理能在商业企业中更好地发挥管理整合平台的作用。
The overall budget is a systematic approach to allocate in advance the financial, physical and human resources of an enterprise in order to achieve its stated business objectives. In a market economy, all enterprises can decide their own budget targets according to their own different situations. At this stage, the budget objective of commercial enterprises should be sales-oriented, and other budgets should work closely with the sales budget to coordinate and balance the balance of cash flows. Based on the results of previous research, this paper puts forward some reasonable suggestions in the connection between strategy and overall budget control system so that the overall budget management can better play the role of management integration platform in commercial enterprises.