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基于战略的全面预算管理,是当今激烈竞争环境下全面预算管理发展的必然趋势。本文讨论了企业战略与全面预算的关系,分析了传统全面预算管理存在的问题,从价值链分析的应用探讨了将战略引入预算管理的模式。
Strategy-based overall budget management is an inevitable trend of the development of the overall budget management in today’s highly competitive environment. This paper discusses the relationship between corporate strategy and overall budget, analyzes the problems existing in traditional total budget management, and discusses the mode of introducing strategy into budget management from the application of value chain analysis.