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全面预算管理是提高企业前瞻性,实现企业长远战略目标的有效管理方法。本文分析了煤炭企业实施全面预算管理的价值,总结了煤炭企业实施全面预算管理过程中存在的问题,并提出了相应的改进措施。
Total budget management is an effective management method to enhance the foresight of the enterprise and realize the long-term strategic goal of the enterprise. This article analyzes the value of the coal enterprises in implementing the overall budget management, summarizes the problems existing in the coal enterprises’ implementation of the overall budget management, and puts forward the corresponding improvement measures.