全面预算管理是对企业生产经营活动的一种科学控制,通过全面的预测企业的生产成本支出情况,将企业的实际支出与预算进行比较,从而调整企业生产计划、控制企业成本,实现企业的经营目标。从企业的长远发展角度来看,预算管理是必不可少的,全面预算管理在诸多运营环节不可或缺。本文首先分析了全面预算管理的特点,并在透视其运用过程中所存在问题的基础上,总结并提出相应的解决对策。 Total budget management is a kind of scientific control over the production and business activities of an enterprise. By comprehensively forecasting the production cost of the enterprise, the actual expenditure of the enterprise is compared with the budget so as to adjust the production plan of the enterprise, control the cost of the enterprise and realize the operation of the enterprise aims. From the perspective of long-term development of enterprises, budget management is essential, and overall budget management is indispensable in many operational aspects. This paper first analyzes the characteristics of total budget management, and based on the perspective of the problems in the process of its application, the paper sums up and puts forward corresponding solutions.