摘要
预算管理是指利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成既定的经营目标。
Budget management is the use of budgets to the enterprise internal departments and units of all kinds of financial and non-financial resources distribution,assessment,control,in order to effectively organize and coordinate the production and business operation activities of the enterprise,complete the established business objectives.
出处
《德州学院学报》
2014年第S2期97-99,共3页
Journal of Dezhou University
关键词
预算管理
预算考核
预算编制
Budget management
Budget assessment
Budget planning
