摘要
预算目标是企业战略发展目标在本预算期的具体体现。企业的最高目标是创造价值,经济增加值是企业全面预算管理最恰当的目标定位。经济利润指标EVA为全面预算管理体系提供了测定和分析工具,具有广泛的适用性。
The budget goal is material embodiment of the enterprise strategy development goals in the budget period. Enterprise＇s highest goal is to create the value, and economic value added is the most appropriate target of the enterprise＇s comprehensive budgetary management. Economical profit target EVA has provided the determination and analysis tools for the comprehensive budget management system, and has widespread applicability.
出处
《太原大学学报》
2007年第1期71-73,共3页
Journal of Taiyuan University
关键词
EVA
全面预算管理
经济利润
EVA
Enterprise＇s comprehensive budgetary management
Economical profit
