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全面预算管理起源于20世纪初,是企业内部管理控制的一种主要方法,它对现代工商企业的成熟与发展起到了至关重要的作用。在国内外得到了广泛的应用和较快的发展。但是,我国很多企业在全面预算管理的现实操作中存在很多问题,常常会使全面预算管理流于形式而不能发挥其积极的作用。本文从战略导向、组织工作、全面预算的内容及作用上分析了企业在全面预算管理方面存在的问题,并提出了有效推行全面预算的措施,希望能对企业有所启示。
Total budget management originated in the early 20th century and is a major method of internal management and control of enterprises. It plays a crucial role in the maturity and development of modern business enterprises. At home and abroad have been widely used and rapid development. However, many enterprises in our country have many problems in the practical operation of comprehensive budget management, which often causes the overall budget management to flow into the form and cannot play its positive role. This paper analyzes the problems existing in the overall budget management of the enterprise from the aspects of strategic orientation, organization work, and overall budget, and proposes measures for the effective implementation of the overall budget, hoping to inspire the company.