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全面预算管理是企业在科学的市场预测基础上,利用全面预算对企业内部各部门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。本文结合一家国有老企业推进全面预算管理的主要做法及其所取得的效果,阐述了企业打造以全面预算管理为中心的企业管理体系的创新实践的具体做法和重要意义。
Overall budget management is based on the scientific market forecast, the enterprise allocates, evaluates and controls all kinds of financial and non-financial resources of various departments within an enterprise with a comprehensive budget in order to effectively organize and coordinate the production and business activities of an enterprise and accomplish the established Business objectives. Based on the main practices of a state-owned and state-owned enterprise to promote overall budget management and its effects, this paper elaborates the concrete practices and significance of enterprises in creating innovative practices of the enterprise management system centered on total budget management.