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浅析企业全面预算管理的目标
引用本文:侯开文.浅析企业全面预算管理的目标[J].价值工程,2007,26(6):115-117.
作者姓名:侯开文
作者单位:山东经济学院,济南,250014
摘    要:全面预算管理是企业管理的重要组成部分。明确全面预算所要达到的管理目标对于制定全面预算计划,提升企业的全面预算管理水平都有非常重要的意义。从企业战略管理和企业核心竞争力的角度,分析了全面预算的管理目标,指出了全面预算的真正管理意义所在。

关 键 词:全面预算  战略管理  核心竞争力
文章编号:1006-4311(2007)06-0115-03

Analysis of the Enterprise's Objective of Overall Budget Management
Hou Kaiwen.Analysis of the Enterprise''''s Objective of Overall Budget Management[J].Value Engineering,2007,26(6):115-117.
Authors:Hou Kaiwen
Institution:Shandong Institute of Economics, Jinan 250014, China
Abstract:Overall budget management is an important component of business management.Defining the objective of overall budget is very important for making overall budget plan and promoting overall budget management.This paper has analyzed the management objectives of overall budget in terms of enterprise's strategic management and enterprise's core competitiveness and,pointed out the real management meaning of overall budget.
Keywords:overall budget  strategic management  core competition ability
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