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以目标利润为导向的企业预算管理 ,以目标利润为出发点 ,将预定期限内为实现目标利润所涉及的经济资源的取得及运用 ,以货币或数量的预算形式表现出的企业及各部门的综合行动计划。它是以目标利润为主线 ,对各业务部门的经济活动进行管理控制的一种现代化科学管理方法。形象地
The goal of profit-oriented business budget management, the target profit as a starting point, within a predetermined period of time to achieve the target profit of the economic resources involved in the acquisition and use of the currency or the amount of the budget form of business and all sectors of the composite action plan. It is based on the target profit as the main line, the business activities of various business management control of a modern scientific management methods. Vividly