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随着企业的不断发展,全面预算对于企业的管理显得越来越重要。全面预算与单纯的预算编制不同,它更适用于企业的战略发展目标。从企业发展目标的角度出发,层层分解预算目标,从而达到全面预算管理的目标。本文通过对杜邦分析法的分析,从科学的角度出发说明杜邦分析法在企业全面预算管理中的作用及意义。
With the continuous development of enterprises, the overall budget is more and more important for the management of enterprises. The overall budget is different from pure budget preparation, which is more suitable for the strategic development of the enterprise. From the perspective of the development goals of the enterprise, the budget objectives are broken down by layers to achieve the goal of overall budget management. This article through the analysis of DuPont analysis, from a scientific point of view to explain DuPont analysis in the enterprise’s overall budget management role and significance.