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本文主要从预算管理的内涵和基本功能、预算管理决策与控制功能的实际应用以及如何协调预算管理功能之间的冲突三个方面对企业预算管理的决策、控制功能进行分析。一方面,在理论上说明了预算管理的基本内涵,并且详细分析了预算管理的基本功能及其各自的子功能。另一方面,从实践的角度阐明了预算管理在企业中的运用,通过一个实际案例说明预算管理功能在企业中的成效,有效发挥预算管理功能,可以实现企业的科学管理。
This article analyzes the decision-making and control functions of the enterprise budget management from three aspects: the connotation and basic functions of budget management, the practical application of budget management decision-making and control functions and how to coordinate the conflict between budget management functions. On the one hand, it explains the basic connotation of budget management in theory and analyzes the basic functions of budget management and their sub-functions in detail. On the other hand, it illustrates the application of budget management in the enterprise from a practical point of view. It shows the effectiveness of the budget management function in the enterprise through an actual case, and effectively displays the budget management function to realize the scientific management of the enterprise.