摘要
论文从全面预算管理概述入手,总结及分析全面预算管理在企业成本控制中的作用,在此基础上提出全面预算管理具体应用策略,旨在提高企业成本控制及预算管理水平,从而实现企业战略发展目标。
The paper starts with the summary of comprehensive budget management, sums up and analyzes the role of comprehensive budget management in enterprise cost control. On this basis, the specific application strategy of comprehensive budget management is proposed to improve the level of enterprise cost control and budget management, so as to achieve the strategic goal of enterprise development.
作者
代金兵
DAI Jin-bing(Bridgestone Aircraft Tire （China） Co. Ltd., Qingdao 266500, Chin)
出处
《中小企业管理与科技》
2017年第29期1-2,共2页
Management & Technology of SME
关键词
全面预算管理
成本控制
企业
comprehensive budget management
cost control
enterprise
