| 全面预算管理在企业基层单位的实施与改进 |
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| 引用本文： | 杨德智.全面预算管理在企业基层单位的实施与改进[J].商业经济(哈尔滨),2009(18):14-15. |
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| 作者姓名： | 杨德智 |
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| 作者单位： | 西安铁路局,财务处,陕西,西安,710054 |
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| 摘 要： | 全面预算管理是企业加强内部管理,增强市场适应力和竞争力的一项科学的管理制度.实行全面预算管理,关系着企业预算目标的实现.在实务中,要做好全面预算管理工作,应正确划分责任中心,对未来经营情况进行准确预计,合理分解预算指标,同时,要进行差异的分析和控制,完善考核机制.
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| 关 键 词： | 基层单位 全面预算 指标分解 |
Implementation and Improvement of Comprehensive Budget Management in Basic Units |
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| YANG De-zhi.Implementation and Improvement of Comprehensive Budget Management in Basic Units[J].Business Economy,2009(18):14-15. |
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| Authors: | YANG De-zhi |
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| Abstract: | Comprehensive budget management is a scientific management system to strengthen internal management,market adaptability and competitiveness.The comprehensive budget management in an enterprise is related to the realization of its budget target.In practice,to make comprehensive budget,we should divide responsibility center correctly,accurately budget future business and resolve budget index,meanwhile,we should analyze and control differences and improve examination mechanism. |
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| Keywords: | basic units comprehensive budget index resolution |
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