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中小企业流程组织预算管理体系的构建
引用本文:黄荷暑. 中小企业流程组织预算管理体系的构建[J]. 乡镇经济, 2007, 0(3): 51-53
作者姓名:黄荷暑
作者单位:安徽大学,工商管理学院,安徽,合肥,230039
摘    要:在以作业与流程为中心的中小企业流程组织中,企业的高层决策者直接面对各个提供个性化产品或服务的流程,缩短了市场或顾客与决策层的距离.本文主要讨论了中小企业流程组织中的预算管理体系的构建问题,包括预算的编制、预算的执行和控制以及预算的考评等几个方面的内容.

关 键 词:中小企业  作业  流程  预算管理

On Building Management System of Flow Budgeting in Small Enterprises
HUANG He-shu. On Building Management System of Flow Budgeting in Small Enterprises[J]. Rural Economy, 2007, 0(3): 51-53
Authors:HUANG He-shu
Affiliation:HUANG He-shu
Abstract:In the SMES' process organization taking activity and process as the center,enterprise's high-level policy-makers faces directly the process providing individual products or services,which shorten the distance between markets or customers and enterprise's high-level policy-makers.This article mainly discusses budget administration system construction in the SMES' process organization,including budget establishment,budget execution and control as well as budget examination and critique and so on.
Keywords:SMES  Activity  Process  Budget Administration
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