摘要
若要推动全面预算管理在企业管理中的有效落实,就必须要对全面预算管理的内涵与价值加以明确。为此,本文结合个人在全面预算管理工作上的研究经验与相关参考文献,就全面预算管理的概念加以阐述,分析了全面预算管理在企业管理中的价值作用,从多个角度入手对全面预算管理工作加以探讨,以期为更好地推动全面预算的有效落实奠定良好基础。
If we want to promote the effective implementation of comprehensive budget management in enterprise management,we must clarify the connotation and value of comprehensive budget management. To this end,this paper combines the research experience of individuals in the overall budget management work and related references,expounds the concept of comprehensive budget management,analyzes the value role of comprehensive budget management in enterprise management,and starts from a variety of perspectives on the overall budget. Management work will be explored with a view to laying a good foundation for better promoting the effective implementation of the overall budget.
作者
周雪艳
ZHOU Xue-yan(Harbin Film Company,Harbin 150010,China)
出处
《黑龙江科学》
2018年第17期156-157,共2页
Heilongjiang Science
基金
2018年度黑龙江省经济社会发展重点研究课题(18108)
关键词
企业管理
全面预算管理
价值
实现方法
Enterprise management
Comprehensive budget management
Value
Implementation method