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随着市场经济的发展,集团企业凭借其人力、财力以及物力上的强大优势,逐渐在市场上崭露头角,并在市场竞争中显示其强大的生命力。但是集团企业具有规模大、产业链复杂的特点,集团企业的管理如同一个庞大复杂的工程,当中的各个环节都会对企业的成本效益产生重大影响。建立高效的全面预算跟踪管理机制有利于集团企业优化资源配置,提高工作效
With the development of market economy, the group enterprises gradually emerge in the market by virtue of their human, financial and material advantages, and show their strong vitality in the market competition. However, the group enterprises have the characteristics of large scale and complex industrial chain. The management of the group enterprises is like a huge and complex project, and all the links in the group have a significant impact on the cost-effectiveness of the enterprises. Establishing an efficient and comprehensive budget tracking management mechanism will help group enterprises to optimize the allocation of resources and improve work efficiency