摘要
众所周知,全面预算管理是成熟的现代企业管理工具,它能够帮助管理者进行计划、协调、控制和业绩考评。为此在煤炭企业推行全面预算管理是完善煤炭企业现有管理制度、提升管理水平、增强未来竞争力都有着十分重要的意义。
It is well known, comprehensively budgets the control is the mature modem business management tool, it can help the superintendent to carry on the plan, the coordination, the check and the achievement examination and critique. Will carry out the comprehensive budget control for this in the coal enterprise is consummates the coal enterprise existing control system, the promotion control level, the enhancement future the competitive ability all has the extremely vital significance.
出处
《煤炭技术》
CAS
北大核心
2010年第1期247-248,共2页
Coal Technology
关键词
煤炭企业
全面预算管理
思考意见
coal enterprise
comprehensive budget control
ponder opinion