论文部分内容阅读
预算是企业经营管理的重要工具,而预算目标的重要性体现在它作为企业战略目标的指南针,是企业预算管理所依据的准绳也是预算考核的标尺。本文以企业预算目标的确定为研究对象,说明预算目标的重要性,阐述了在预算目标确定中应以战略目标和经营方针为起点,密切结合历史水平、内外部环境,充分体现SMART的标准等个人浅见。
The budget is an important tool for business management, and the importance of the budget target is reflected in its compass as a strategic goal of the enterprise. It is also the yardstick for budget management based on the budget of the enterprise. This article takes the determination of the enterprise budget target as the research object, explains the importance of the budget target, elaborates that in the determination of the budget target, it should take the strategic target and the operating principle as the starting point, closely integrates the historical level, internal and external environment, fully reflects SMART standard and so on Personal humble opinion.