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预算是使企业的资源获得最佳生产率和利用率的管理工具,通过这种管理工具能使企业各级部门的工作有明确的奋斗目标,是各级部门工作状况的控制标准,也是各部门工作的考核标准。现代企业预算管理大致产生于20世纪初的美国,在实践中先后产生了费用预算、绩效预算、设计计划预算、零基预算、作业基础预算和平衡计分卡预算等理论。随着市场经济体制的建立和完善,在市场竞争中,企业管理水平不断得到提升,许多企业已将全面预算管理作为行之有效的内部管理模式,是对现代企业成熟与发展起着重大推动作用的管理系统。文章对此进行了探讨。
Budgeting is a management tool that maximizes the productivity and utilization of your organization’s resources. By using this management tool, you can set clear goals for your work at all levels of your business. It is the standard of control over the working conditions at all levels and also the work of each department The assessment standards. Modern enterprise budget management originated in the United States in the early 20th century. In practice, it has produced the theory of cost budget, performance budget, design plan budget, zero-based budget, operating budget and balance scorecard. With the establishment and improvement of the market economy system, in the market competition, the management level of enterprises has been continuously improved. Many enterprises have taken overall budget management as an effective internal management mode, which is a significant impetus to the maturity and development of modern enterprises Management system. The article discusses this.