摘要
全面预算管理是一种自上而下辐射式的管理体系,作为决策层整体布局的管理工具,是一种刚性约束,是规范企业经营运作、健全内部经营机制的重要手段。
The comprehensive budget management is one kind of from the top downward radiation formula management system,took the decision-making strata overall layout the management tool, is one kind of rigid restraint, is the standard enterprise manages the operation,the perfect internal management mechanism important method.
出处
《中国经济与管理科学》
2008年第2期108-109,共2页
Chinese Economy Management Science Magazine
关键词
全面预算管理
经营指标
预测控制
考核评价
Comprehensive budget management Management target Forecast control Inspection appraisal