摘要
全面预算管理作为企业战略实施和管理控制的主要手段,已在油田企业普遍实施,但由于各个企业理解的片面性以及处理实务的经验不足等原因,仍对全面预算管理不同程度地存在着一些误区和问题,需要加以研究和解决,以确保全面预算管理能充分发挥其应有的职能和功效。
As a major practice in strategic plan and performance, comprehensive budget management has been extensively used in gasoline enterprising. However, some misunderstandings and problems still exist in comprehensive budget management due to the lack of complete knowledge and experience among different enterprises. These misunderstandings and problems must be investigated and solved in order to ensure the role and efficient function of comprehensive budget management.
出处
《长江大学学报(社会科学版)》
2006年第2期187-188,共2页
Journal of Yangtze University(Social Sciences Edition)
关键词
全面预算管理
问题
对策
general budget management
problems
countermeasures