摘要
全面预算管理是企业对未来整体经营规划的总体安排。通过全面预算管理,有利于全面落实企业的各项经营目标。本文以A集团为例,分析了实施全面预算管理对集团改善经营管理的现实意义,同时也指出了目前在预算管理中存在的问题,最后对如何成功进行预算管理进行了思考和设计。
Total budget management is a whole financial arrangement to enterprise's future business planning which is promoting realizing enterprise's every operation goal. The article analyzed the practical meaning to improving business management through carrying out total budget management while pointed out the existing problems of budget management at present time. Finally the article made some thoughts and designed some measures of how to run budget management successfully.
出处
《北京市经济管理干部学院学报》
2007年第2期68-71,共4页
Journal of Beijing Economic Management Institute
关键词
全面预算管理
预算编制
控制
total budget management
budget profile
control