企业应用全面预算管理系统的误区及其解决对策

Research on misunderstandings of enterprises practice overall budget management and its solution

以LZSH公司为例,探讨了全面预算管理系统在企业实际执行中的局限性,针对某些特定方面提出了相应的解决对策:全面预算管理体系应以销售预算为编制基础,综合考虑市场和企业生产营销等因素,按照目标明确的原则,由企业最高权利机构讨论通过企业未来经营思想、经营目标、经营决策的财务数量和经济约束责任.

This articlt studies overall budget management of an enterprise on principle part, flows of work, fundamental and types of budget prdsentation, and methods of assessment. Uses LTZH as a case study, analysis problems occured during the practical application of an enterprise, indicates limitations through actual implementation of overall budget management,gives solutions that tackle specified aspects. Explains overall budget management that needs sales budget on the basis of its establishment, considerate overall factors-market, productivities, and sales, ete, drafts clear indications for an enterprise＇s high authority to discuss and agree on management theories, operation objectives, operating decisions on financial data, and responsibilities of economic constraints.