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随着企业规模的不断扩大,企业内部人、财、物资源总量增加,为实现资源的合理分配,传统预算方式需要变更才能适应企业资源配置要求,全面预算管理由此诞生。作为现代企业管理的重要手段,全面预算管理对企业的重要性越来越强,集团化、规模化发展战略的引导下更是需要全面预算作为支撑,从而确保战略目标的实现。本文对全面预算在企业发展中的作用进行了研究,阐述了全面预算的主要功能,为我国企业管理提供借鉴。
With the continuous expansion of the enterprise scale, the total amount of human, financial and material resources in the enterprise has increased. In order to achieve the rational allocation of resources, the traditional budgetary methods need to be changed to meet the requirements of enterprise resource allocation. Therefore, the overall budget management is born. As an important means of modern enterprise management, overall budget management is more and more important to the enterprise. Under the guidance of the group and large-scale development strategy, the overall budget needs to be supported to ensure the realization of the strategic goals. This paper studies the role of the overall budget in the development of the enterprise, expounds the main functions of the overall budget and provides reference for the enterprise management in our country.