摘要
全面预算管理是企业生产经营综合计划的展开、延伸和完善,制定和执行预算的过程,就是企业不断用量化的工具使自身的经营环境、自己拥有的经济资源和企业的发展目标保持动态平衡,使企业的高层管理者全盘考虑企业整个价值链之间的相互关系,明确各部门的责任,便于各部门之间的协调,能充分调动企业各部门的积极性,促成企业长期目标的最终实现。探讨了企业全面预算组织、预算体系、预算流程和预算管理的作用、以及改进。
complete budget management is a process which is used to spread, extend and perfect the enterprise producing and marketing integration plan, in other words, the enterprise use mass tools continually to make itself marketing environment, economical resource and developing goal keeping dynamic balance. By which, the enterprise high rank leader will consider the relation among the value ring wholly, the responsibility among each department will be defined, the coordination between each department will be convenience, the activity of the department will be mobilized, the long term aim of the enterprise will be realized finally. Herein, I probe into the budget organization, budget system, budget procedure and budget function & improvement of the enterprise complete budget management.
出处
《内蒙古石油化工》
CAS
2004年第3期54-56,共3页
Inner Mongolia Petrochemical Industry
