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预算管理是以货币或其他计量形式对企业未来某一特定时期的生产活动、投资决策活动、资金运作活动作系统而详尽的表述,是用来分配企业财物、实物及人力等资源,以实现企业战略目标的一种系统的管理方法。重新认识预算管理的意义,及时总结预算管理中的存在问题,不断完善预算管理的方法和体系,有助于我们全面提升预算管理水平。
Budget management is a systematic and exhaustive presentation of the production activities, investment decision-making activities and capital operation activities of a company in a specific period in the future in the form of currency or other measurement. It is used to allocate resources such as enterprise property, material resources and manpower to realize the enterprise A systematic approach to strategic objectives. To re-understand the significance of budget management, timely summarize the existing problems in budget management, and continuously improve the methods and systems of budget management will help us improve the overall level of budget management.