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全面预算管理体系作为企业管理制度的一个重要组成部分,不仅是企业自我监督、自我约束的重要手段,而且已经成为新的竞争环境下企业实施战略管理的新工具。全文阐述了基于企业战略的全面预算管理的重要意义;解析了战略的本质,明确了基于战略企业战略的全面预算管理的概念及其基本特征。引入平衡计分卡和作业成本法的战略管理工具,把战略管理的贯彻、战略规划程序和预算程序组成一个整体,从而有助于确保预算对战略的支持,实现战略与预算的有效对接。
As an important part of enterprise management system, a comprehensive budget management system is not only an important means of self-supervision and self-restraint, but also becomes a new tool for enterprises to implement strategic management in a new competitive environment. The full text expatiates on the significance of comprehensive budget management based on enterprise strategy. It analyzes the essence of strategy and defines the concept and basic characteristics of total budget management based on strategic business strategy. The introduction of strategic management tools, such as the Balanced Scorecard and Activity Based Costing, unites the implementation of strategic management, strategic planning and budgetary procedures, thereby helping to ensure that the budget supports the strategy and enables an effective link between strategy and budget.