预算是不多的、能够把战略、经营绩效、生产、研发、销售、市场、人力、财务等企业所有元素结合在一起的企业管理工具。是企业实现战略目标重要的管理工具之一。但在现实工作中,预算往往成为财务部门的独角戏,成了数字游戏。如何能够建立有效的预算管理体系?又如何让预算管理体系在企业管理中真正发挥作用?很多财务管理人员、企业管理人员都面临着这样的困惑,需要理论结合实践,系统论述。 Budget is small, can be strategic, business performance, production, research and development, sales, marketing, human resources, financial and other business all elements of the enterprise management tools. It is one of the important management tools for enterprises to achieve their strategic goals. However, in reality, the budget tends to be a one-man show in the finance department and a digital game. How to establish an effective budget management system? And how to make the budget management system really play a role in business management? Many financial managers, business managers are confronted with such confusion, the theory requires practice, systematic discussion.