摘要
本文围绕G公司实施以提升企业价值为导向的全面预算管理为抓手的管理案例,从案例背景分析、具体解决思路和办法、案例实施效果分析以及对未来的展望,结合全面预算管理理论概念以及在实践中的经验总结,阐述全面预算管理在企业面临新的问题与挑战的现实下,在全面提升企业管理水平、提高管理效益及效率中所发挥的积极作用。
This paper focuses on the case of G Company in implementing the comprehensive budget management oriented to the improvement of enterprise value. Drawing from the background, specific solutions and methods, implementation effect and future prospects, and the concept of comprehensive budget management theory and our experience in practice, it expounds the new problems faced by comprehensive budget management in enterprises, and how comprehensive budget plays an active role in improving the level of enterprise management, management efficiency in an all-round way.
作者
沈黎新
张学军
ShenLixin;ZhangXuejun
出处
《管理会计研究》
2019年第3期29-38,86-87,共11页
MANAGEMENT ACCOUNTING STUDIES