预算管理过程中的行为因素分析

Analysis of Behavioural Aspects in the Process of Budget Management

企业的运行、管理控制与预算管理息息相关,而预算的编制与控制要依靠人来进行实施,通过对人的行为激励模式与预算管理、个人工作绩效内在关系的剖析,将公司目标吸收、融化到个人行为中,促进预算管理过程中预算目标的内在化程度,同时预算管理作为一种行为规范,使其成为企业日常经营管理活动的准绳,保持预算的严格约束力,提高经济管理效率。

Operation of business as well as management control are closely related to budget management, while budget control is carried out by man through encouraging mechanizm and analyzing budget management, staff effectiveness.