摘要
迄今为止,全面预算工作已经逐渐发展成为现代化企业发展过程中必不可少的一项经营管理流程。无论是企业的上层管理者还是各个部门的基层员工,都需要对全面预算进行充分了解。企业的相关财务人员更需要熟练掌握这一经营管控工具,为企业的健康发展提供更具工作效率的科学工作方式。论文针对全面预算工作进行了分析并提出了相应的方案,希望能够为有关人士提供借鉴。
So far,the comprehensive budget has gradually developed into an indispensable business management process in the development of modern enterprises.Whether it's the top managers or the grass-roots employees of various departments,they need to fully understand the comprehensive budget.The relevant financial personnel of the enterprise needs to master this management and control tool skillfully,so as to provide a more efficient and scientific way of work for the healthy development of the enterprise.This paper analyzes the overall budget work and puts forward the corresponding plan,hoping to provide reference for the relevant people.
作者
郑梦颖
ZHENG Meng-ying(The First Construction Company of CCCC Second Harbor Engineering Co.Ltd.,Wuhan 430000,China)
出处
《中小企业管理与科技》
2020年第12期21-22,共2页
Management & Technology of SME
关键词
全面预算管理
企业财务管理
刚性
柔性
comprehensive budget management
enterprise financial management
rigidity
flexibility