摘要
以全面预算管理流程的起始环节——预算目标的确定为研究对象,针对现行预算目标确定的不足,提出预算目标的确定要以公司战略为依托,建立多元化指标体系。并采用联合基数法申报预算,以确保预算目标值的准确性。
By taking budget target(the start link of whole budget management process) as study object,in the light of the efficiency of current budget target,it is proposed that the determination of budget target shall rely on the strategy of company,establish diversified index system.Combined base approach is used to declare budget for ensuring the accuracy of desired budget value.
出处
《陕西电力》
2011年第3期84-86,共3页
Shanxi Electric Power