摘要
经营预算伴随全面预算管理的发展而发展,并随全面预算的应用逐步展开和深化。文章旨在通过对经营预算管理的实践研究,发现它在我国通信运营企业应用中存在的问题和缺陷,并就当前企业中对经营预算目标的编制分解争议较多的问题提出解决方法和建议,建立从预算制定、分解下达、执行评估和调整的经营预算全闭环管理解决方案。
The application and advancement of business budget control is accompanied by the development of comprehensive budget control.This article aims to find out problems and defects concerning the application of business budget in telecom enterprises,and to provide solutions and suggestions for setting the disputation of enterprises on operational budget objective.At last,it designs the closed loop procedure of business budget control.
出处
《现代电信科技》
2010年第8期67-71,共5页
Modern Science & Technology of Telecommunications
关键词
经营预算
预算管理
收入预测
business budget
budget management
revenue forecast
