摘要
本文介绍了全面预算管理的概念、特点及功能,然后结合烟草商业企业实际,对其实施全面预算管理的现状作了系统介绍,并提出具有建设性和积极性的建议。
This paper introduces the concept, features and functions of a comprehensive budget management, and then combined with the actual situation of tobacco business enterprises, systematically introduces its status of implementing comprehensive budget management and proposes constructive suggestions.
出处
《价值工程》
2014年第19期152-153,共2页
Value Engineering
关键词
预算
企业管理
全面预算管理
预算执行
budget
business management
comprehensive budget management
budget execution
