科教文汇
科教文彙
과교문회
EDUCATION SCIENCE & CULTURE MAGAZINE
2011年
22期
192-193
,共2页
全面预算%企业%战略
全麵預算%企業%戰略
전면예산%기업%전략
total budget management%enterprise%strategy
为了适应全球经济竞争发展的需要,许多企业已开始实施全面预算管理,但由于对全面预算管理认识不充分、缺乏战略导向与有效考核等原因,全面预算管理的作用难以充分显现。本文从全面预算管理的本质认识、实务操作现状、存在问题及解决对策等方面,浅谈全面预算管理在企业中的运用。
為瞭適應全毬經濟競爭髮展的需要,許多企業已開始實施全麵預算管理,但由于對全麵預算管理認識不充分、缺乏戰略導嚮與有效攷覈等原因,全麵預算管理的作用難以充分顯現。本文從全麵預算管理的本質認識、實務操作現狀、存在問題及解決對策等方麵,淺談全麵預算管理在企業中的運用。
위료괄응전구경제경쟁발전적수요,허다기업이개시실시전면예산관리,단유우대전면예산관리인식불충분、결핍전략도향여유효고핵등원인,전면예산관리적작용난이충분현현。본문종전면예산관리적본질인식、실무조작현상、존재문제급해결대책등방면,천담전면예산관리재기업중적운용。
Development of competition in order to meet the needs of the global economy,many companies have begun implementation of a total budget management,but because of insufficient awareness of the overall budget management,lack of strategic direction and effective assessment and other reasons,the role of full budget management difficult to fully appear.This paper analyses the application of total budget management in enterprise,according to a comprehensive understanding of the nature of budget management and practical operational status,problems and countermeasures.
