浅谈全面预算管理在企业中的运用

为了适应全球经济竞争发展的需要,许多企业已开始实施全面预算管理,但由于对全面预算管理认识不充分、缺乏战略导向与有效考核等原因,全面预算管理的作用难以充分显现。本文从全面预算管理的本质认识、实务操作现状、存在问题及解决对策等方面,浅谈全面预算管理在企业中的运用。

An Analysis of the Application of Total Budget Management in Enterprise

Development of competition in order to meet the needs of the global economy,many companies have begun implementation of a total budget management,but because of insufficient awareness of the overall budget management,lack of strategic direction and effective assessment and other reasons,the role of full budget management difficult to fully appear.This paper analyses the application of total budget management in enterprise,according to a comprehensive understanding of the nature of budget management and practical operational status,problems and countermeasures.