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全面预算管理是企业加强财务管理的重要工具,是对企业未来经营发展目标的整体安排,对完善现代企业管理起着重要作用。建立科学合理的全面预算管理体系,是很多国际先进企业成功的经验之一。本文介绍了全面预算管理的编制方法和全面预算编制程序,对各种预算编制方法的优缺点展开对比分析,通过分析,进一步总结出各种预算编制方法的应用范围。对全面预算管理的方法应用等进行阐述,并提出了关于完善全面预算管理的几点建议。
Overall budget management is an important tool for enterprises to strengthen financial management. It is an overall arrangement for the future operation and development goals of an enterprise and plays an important role in improving modern enterprise management. Establishing a scientific and rational overall budget management system is one of the successful experiences of many international advanced enterprises. This paper introduces the compilation method of comprehensive budget management and comprehensive budget preparation procedure, compares and analyzes the advantages and disadvantages of various budget preparation methods, and further summarizes the application range of various budget preparation methods through analysis. Elaborated the method application of the overall budget management and put forward some suggestions on how to improve the overall budget management.