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全面预算是企业实施业务战略、监控企业经营活动的重要工具,也是评定、考核工作业绩的标准。通过全面预算的编制、执行、考核和分析,随时发现并纠正实际业绩与预算的偏差,实现对企业经营全过程的监控和管理。但企业在推进全面预算管理过程中,受制于固有的管理理念和模式的影响,其科学性和合理性尚未得到充分发挥。本文中针对做好企业全面预算管理提出了几点建议。
The overall budget is an important tool for enterprises to implement business strategies and monitor the business activities of enterprises. It is also the standard for assessing and assessing the performance of work. Through the preparation, implementation, assessment and analysis of the overall budget, the deviation of the actual performance from the budget can be found and corrected at any time, so as to realize the monitoring and management over the whole process of enterprise management. However, the enterprises are not scientifically and rationally given full play in the promotion of overall budget management because of their inherent management concepts and models. In this article, we put forward some suggestions for doing a good job of enterprise’s overall budget management.