关于全面预算的辨析

Discrimination on the Overall Budget

针对《成本管理会计》一书有关全面预算管理存在的三个差错、两点不足,较深地论证了自己的观点和体会,提出了一系列有关预算的新观点,创造性地探索了车间一级责任预算的编制过程和方法。

Based on the three errors and two shortcomings of the overall budget management in the book of ＂Cost Management Accounting＂, this paper deeply demonstrated the authors＂ views and experience, made a series of new ideas on the budget and creatively explored the preparation process and methods of one degree responsibility of the workshop.