摘要
全面预算管理是根据企业发展目标,以预算、控制、协调、业绩评价等为内容建立起来的综合管理决策控制系统。推行全面预算管理不仅要做好预算编制,还必须做好绩效评价和预算机构设置。
The comprehensive budget management is synthesis management decision-making control system which establishes for the content developed on the goal according to the enterprise, budgets, the control, the coordination, the achievement appraisal and so on. Carries out the comprehensive budget management not only to have to complete the budget establishment, but also must complete the achievements appraisal and the budget authority establishment.
出处
《价值工程》
2007年第8期113-114,共2页
Value Engineering
关键词
预算
全面预算管理
全面预算考评
The budget
comprehensively budgets management
comprehensively budgets examination and critique
