摘要
全面预算管理是现代企业的重要内控管理手段。针对集团企业在全面预算运行过程中存在的问题,提出了相应的解决途径,并对集团企业全面预算管理体制作了进一步展望。
Comprehensive budget management is an important internal control management tool in modern enterprises. In the light of the existing problems in the operation course of comprehensive budget of group enterprises, this paper puts forward the corresponding effective ways, and carries out a further outlook of the comprehensive budget management system of group enterprises.
出处
《山西科技》
2015年第3期31-33,共3页
Shanxi Science and Technology
关键词
全面预算管理
成本控制体系
集团企业
comprehensive budget management
cost control system
group enterprise
