集团公司预算管理模式探析

Analysis of Budget Management Pattern in Company Group

预算管理是现代企业集团管理的重要组成部分。目标利润——目标成本、资金预算整合及全面预算管理是集团企业进行预算管理的不同模式,对如何建立科学的预算管理模式进行探讨,以期对集团企业的发展有所帮助。

Budget management is an important component of modern group. Objective profit or objective cost management, capital budget combining and comprehensive budget management are the different models of the group＇s financial budget. This article is trying to have a discussion on the financial budget management models and hopes to be helpful to the development of company group.