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浅谈企业全面预算管理
引用本文:曾秋香.浅谈企业全面预算管理[J].经济研究导刊,2011(13):92-95.
作者姓名:曾秋香
作者单位:湖南农业大学经济学院,长沙,410128;岳阳广播电视大学,湖南岳阳,414000
摘    要:随着企业管理的日臻完善和管理者观念的逐步更新,全面预算管理越来越受到企业重视。企业推行全面预算管理能够有效地降低成本,提高经济效益,是实现企业总体目标的保障。但如何有效安排和实施全面预算管理,中国的企业尚缺乏深刻的理解。针对企业在实施全面预算管理过程中的一些主要问题进行剖析,并提出了一些对策和建议,旨在进一步深化全面预算管理,提高企业整体管理水平的作用。

关 键 词:全面预算  企业管理  战略管理

On the Comprehensive Budget Management
ZENG Qiu-xiang.On the Comprehensive Budget Management[J].Economic Research Guide,2011(13):92-95.
Authors:ZENG Qiu-xiang
Institution:ZENG Qiu-xiang ( 1.Hunan Agricultural University School of Economics, Changsha 410128, China; 2.Yueyang Radio and TV University, Yueyang 414000, China)
Abstract:With the improving business management and managers to gradually update the concept of a comprehensive budget management more and more enterprises to pay attention.Implementation of a comprehensive budget management companies can reduce costs,improve economic efficiency, the overall goal is the protection of the enterprise.But how effective management arrangements and implementation of the overall budget, China's enterprises still lack a deep understanding.In this paper, a comprehensive enterprise in the implementation of the budget management process, analyze some of the major issues and put forward some countermeasures and suggestions to further deepen the comprehensive budzet management, and imnroving the overall management role.
Keywords:total budget  business management  strategic management
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