摘要
预算控制是通过预算的形式规范各部门行为、调整与修正各部门行为与目标的偏差,保证各级管理目标和企业战略目标实现的过程。本文立足于烟草商业企业预算控制的现实情况,分析了其在预算目标、预算编制内容、预算编制方法、预算执行与考核等方面存在的问题,并提出了相应的改进对策。
Budget control is a way to regulate department behavior, adjust and correct the deviation of department behavior and target, and achieve all levels of management target and enterprise strategic target. Based on the current situation of budget control of tobacco company, the paper analyzes the problems in budget target, budgeting content, budgeting method, budget implementation and assessment, and puts forward the corresponding improvement measures.
出处
《价值工程》
2012年第30期128-130,共3页
Value Engineering
关键词
烟草商业企业
预算控制
改进对策
tobacco commercial enterprise
budget control
improvement countermeasures
