企业预算管理的动态控制

预算管理是现代企业的一项重要管理机制。企业预算管理的动态控制就是从财务管理的角度，运用目标的动态控制原理和方法，对企业预算计划的执行（完成）情况，通过“预算目标的细化、分解，设定预算目标的设计值；定期、不定期检查、收集、整理预算目标的实际值；对‘设计值’与‘实际值’的比较、分析，发现预算目标偏差、查明原因；根据预算目标的偏差趋势、偏离程度，采取纠偏措施”的动态控制循环，对企业的经营活动进行有效监控，确保企业各项经营活动顺畅运转而又不失控，最大限度地实现企业经济效益的最大化。

The Process Control For Budget For Enterprises

The management for budget is an important system of modern enterprises. The process control for budget in the enterprises is a managing circle of process control which includes various kinds of processes ,such as establishing a target for budget,checking-up and analysing the actual value.It will help us to fi nd the root causes and the bias between the target value and actual value by using the tool .Based on this,we will take corrective action plans to supervise the business activies.Finally ,the enterprises will operate effectively, and the maximum profit will be gained quickly by the enterprises.