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全面预算管理体系是当前企业进行企业内部管理的一种高效管理方式,企业通过实施预算,对企业内部的部门进行调整,资源进行重新的整合,以便于实现企业的战略目标。我国经济处在一个高速发展的阶段,以往的全面预算体系已经不适合现阶段的企业发展,基于价值链视角的全面预算管理体系正渐渐被企业所运用,本文介绍了基于价值链的全面预算管理体系的特点,解析了现阶段全面预算管理体系中存在的问题,并提出了如何构建基于价值链视角的全面预算管理体系。
The overall budget management system is an efficient management method for enterprises to carry out internal management. Enterprises implement the budget by adjusting the internal departments and re-integrating the resources in order to achieve the strategic goals of the enterprises. China’s economy is in a phase of rapid development. The previous comprehensive budget system is not suitable for the current stage of enterprise development. Based on the perspective of the value chain, a comprehensive budget management system is gradually being used by enterprises. This article introduces the value chain-based Total Budget Management System, analyzes the existing problems in the system of total budget management, and proposes how to construct a comprehensive budget management system based on the perspective of value chain.