摘要
预算管理是集团实现其盈利和其他战略目标的组织手段。预算管理在管理流程中处于中间环节,对组织结构起到完善和健全的作用。预算管理的有序、有效实施,才会得到各个管理层级的高度重视和执行。预算管理具有全员性、数量化、与经营管理相适应的特征,可以起到管理协调和资源配置的作用,形成良好的约束机制,对企业未来经济活动做出详尽规划。
Budget management is an organizing means for group enterprises to take (make) its profits and fulfill other strategic objectives. Located in the intermediate link of the administrative flow, it acts on improving and perfecting the organizing structure. With the budget management coming into force effectively, the management will pay more attention to it and will ensure its successful implementation. Budget management, conforming to its quantity and staff members, can coordinate the management and resources distribution, form a good supervision system and project a detailed and complete programmer for the activities of the enterprise in the future.
出处
《防灾技术高等专科学校学报》
2005年第1期113-116,共4页
Journal of College of Disaster Prevention Techniques
关键词
组织手段
管理协调
约束机制
规划
organizing means
coordinate
supervision system
programmer
