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全面预算管理是以企业战略规划为依据,集计划、协调、激励、评价等功能于一体的,贯穿于企业供产销各个环节、人财物各个方面的现代化企业管理系统,是被国内外众多企业实践证明的行之有效的科学管理方法。因此全面预算管理已成为实现企业治理和整合的最基本、最有效的方法,是管理和运营现代企业的必备制度和有效手段。本文主要针对当前全面预算管理应用于企业时存在的问题进行分析,并提出了相应对策。
Comprehensive budget management is a modern enterprise management system based on enterprise strategic planning. It integrates planning, coordination, motivation, evaluation and other functions throughout the enterprise for all aspects of production and marketing, human and financial resources. It is implemented by many enterprises at home and abroad Proven proven scientific management methods. Therefore, the overall budget management has become the most basic and effective way to realize the corporate governance and integration. It is the necessary system and effective measure to manage and operate the modern enterprise. This article mainly analyzes the existing problems in the application of total budget management to enterprises, and puts forward corresponding countermeasures.