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全面预算管理是实现企业战略规划和经营目标的内部管理活动,同时是一项全员参与、全方位管理、全过程控制的综合性系统管理活动。其主要通过对企业的决策目标及资源配置加以量化,并控制企业的整个经营活动协调运转,全面提升企业的管理水平,从而降低企业经营风险,实现企业的战略规划和经营目标。
Total budget management is an internal management activity to realize strategic planning and business objectives of an enterprise. It is also an integrated system management activity with full participation, comprehensive management and overall process control. It mainly quantifies the decision-making goals and resource allocation of enterprises and controls the coordination and operation of the entire business activities of enterprises so as to enhance the management level of the enterprises in an all-round way, thereby reducing the business risks and realizing the strategic planning and business objectives of the enterprises.