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将方针管理的PDCA循环过程,运用于企业的预算管理之中,构建了以PDCA过程循环为特征的预算管理模型。该企业预算管理模型对于充分发挥预算管理在企业管理中的作用,实现企业中长期战略目标具有理论和现实意义。
The PDCA cycle process of policy management is applied to the budget management of enterprises, and a budget management model featuring PDCA process cycle is constructed. The enterprise budget management model has theoretical and practical significance for giving full play to the role of budget management in enterprise management and realizing the long-term strategic goal of the enterprise.