摘要
阐述了全面预算管理的主要含义,全面预算管理编制原则和其他关键因素,以及主要作用。针对当前企业预算管理存在的主要问题,提出了预算总量控制与预算调整、预算结构控制与预算追加、预算分析考核等具体措施。
Concept compilation principle,critical factor and key functional of comprehensive budget management are expounded.Measures are aimed at main problems on budget management that including total budget control and budget adjustment,budget structure control and budget addition and budget analysis and assessment.
作者
王玉全
WANG Yuquan(The Accounting Department of Jinan Iron and Steel Co.,Ltd.,Jinan 250101,China)
出处
《山东冶金》
CAS
2021年第5期72-74,共3页
Shandong Metallurgy
关键词
全面预算管理
编制原则
关键因素
预算调整
预算追加
comprehensive budget management
compilation principle
critical factor
budget adjustment
budget addition
