浅析全面预算管理在企业经营管理中的应用

Analysis on Application of Comprehensive Budget Management in Operation and Management of Enterprise

全面预算管理是一种推动实现企业战略目标的管理工具,在企业中实时把控企业风险、提升企业竞争力及盈利能力,不仅从国家层面得到政策性支持,在企业中也普遍受到管理层的认可,但是在现实经济活动中,全面预算执行结果与预期目标还存在偏差。基于本文中发现的问题,作者从工作实务的角度提出相应对策和建议。希望企业在国内外不确定环境下更快寻找到自己的经济优势与短板,在经营中实现资源更加合理有效地利用。

Comprehensive budget management is a management tool to promote the realization of enterprises’strategic goals.It controls enterprises’risks in real time and improves enterprises’competitiveness and profitability.It not only receives policy support from the national level,but also is generally recognized by the management level in enterprises,however,in real economic activities,there are some deviations between the executive outcome of comprehensive budget and the expected goals.Based on the problems found in the paper,the corresponding countermeasures and suggestions are put forward from the perspective of work practice.It is expected that enterprises can find their own economic advantages and shortcomings faster under the uncertain environment at home and abroad,and realize more reasonable and effective use of resources in operation.