企业全面预算管理常遇问题及应对方法

Analysis of Common Problems and Countermeasures in EnterpriseComprehensive Budget Management

全面预算管理就是在量化分配企业资源的基础上,用于衡量与控制企业及各部门的经营绩效。尽管从总体上来看,很多企业已经实施全面预算管理,而且也取得了一定的成效,但按照较高标准和要求仍然存在一些问题。本文对企业全面预算管理进行了研究和探讨,在简要分析全面预算管理重要作用的基础上,重点分析了企业全面预算管理常遇问题,并就如何解决这些问题提出应对方法。

Comprehensive Budget Management is to measure and control the operating performance of enterprises and departments on thebasis of quantitative allocation of enterprise resources. Although overall, many enterprises have implemented the overall budget management, andalso achieved some results, but in accordance with higher standards and requirements there are still some problems. Based on the brief analysisof the important role of comprehensive budget management, this paper focuses on the common problems of comprehensive budget management inenterprises, and proposes countermeasure to solve these problems.