摘要
预算管理是集系统化、战略化、人本化理念为一体的现代企业管理方法,能极大的促进企业管理水平的提高。预算管理的基点是预算编制,预算编制又是预算管理关键的环节。企业的预算编制方法对预算管理目标的实现有着极为重要的影响,从而影响预算管理的效果和企业的管理水平。
Budget management is a modern enterprise management that merges the systematic idea,strategic idea and humanity idea into an organic whole and will be able to greatly promote enterprise management levels.The basis of budget management is budget establishment which is the key component of budget management.The methods of budget establishment in enterprises play an important role in achieving the objectives of budget management,thus affecting the effectiveness of budget management and the management levels of enterprises.
出处
《山东教育学院学报》
2007年第4期91-94,共4页
Journal of Shandong Education Institute
关键词
预算管理
预算编制
方法及对策
Budget management
Budgeting establishment
Methods and measures