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预算是一种系统的方法,用来分配企业的财务、实物及人力等资源,以实现企业既定的战略目标。企业可以通过预算来监控战略目标的实施进度,有助于控制开支,并预测企业的现金流量与利润。1.必要性现代企业为什么要进行全面预算管理?预算管理是信息社会对财务管理的客观要求。市场风云变幻,能否及时把握信息,抓住机遇是企业驾驭市场的关键。
Budgeting is a systematic way to allocate resources such as financial, physical and human resources in order to achieve the established strategic goals of the enterprise. Businesses can monitor the progress of their strategic objectives through budgets, control spending and forecast cash flows and profits. 1. Necessity Modern enterprise why to conduct a comprehensive budget management? Budget management is the information society’s objective requirements for financial management. Market changes, the ability to grasp the information in a timely manner, seize the opportunity is the key to control the market.