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全面预算是一种现代企业管理模式,本文从介绍全面预算内涵及其必要性入手,分析了全面预算编制、下达、执行和考核流程的主要内容,,指出企业进行全面预算应重点控制的三大要点,提出应注重全员参与性、上下协调才能做好全面预算的编制工作,全面预算的重难点在于控制现金流和成本费用,以及如何通过考核奖征机制来调动员工积极性。
Overall budget is a modern enterprise management mode. Starting from introducing the intension and necessity of overall budget, this paper analyzes the main contents of the overall budget preparation, release, execution and assessment process, and points out that the three major enterprises should focus on controlling the overall budget Points out that we should pay attention to the participation of all staff members and make the coordination from top to bottom in order to prepare the overall budget. The heavy difficulty of the overall budget lies in controlling the cash flow and the cost, and how to mobilize the enthusiasm of the staff through the evaluation and award mechanism.