全面预算管理与企业竞争力

Comprehensive Budget Management and Enterprise Competitiveness

全面预算管理是一种集计划、协调、控制、激励、评价等功能为一体的综合贯彻企业经营战略、提高企业竞争力、提高企业管理水平的管理机制 ,已成为企业内部控制的核心。介绍了全面预算管理的编制要点和功能 ,分析了其分别与企业文化、企业竞争战略融合后 ,对提高企业竞争力的作用。

Comprehensive budget is a management system combining functions like planning,coordination,control,incentive and evaluation to implement the enterprise's business strategies,increase the enterprise's competitiveness and improve the enterprise's management level.It has become the core of the internal control for the enterprise.The compilation highlights and functions of the comprehensive budget management are introduced and the effects for increasing the enterprise's competitiveness,after its integration with the corporate culture and enterprise competitive strategies respectively,are analyzed.