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全面预算管理是现代企业在规划未来发展计划时不可缺少的。有效的预算管理能精控管理企业的经营活动,并能大幅提升企业绩效。要做好全面预算管理需要基于企业的战略导向,以企业经营活动的总谋略和总方针为方向,制定适合企业自身环境的预算计划。本文以供电公司为例,分析企业的预算管理体系的现状及问题,并提出如何在战略导向下构建全面的预算管理体系。
Total budget management is indispensable to modern enterprises in planning their future development plans. Effective budget management can fine-tune the management of business activities, and can significantly improve business performance. To do a comprehensive budget management needs to be based on the strategic direction of the enterprise, to the overall strategy and direction of the business activities as the direction, to develop a budget plan for the enterprise’s own environment. This paper takes the power company as an example to analyze the current situation and problems of the enterprise’s budget management system and proposes how to construct a comprehensive budget management system under the strategic guidance.