全面预算目标的制定和分解.docVIP

全面预算目标的制定和分解 摘要 全面预算管理是企业重要的管理控制程序，是企业实现短期经营目标，实施战略目标管理的重要手段。迄今为止，在经济发达的国家和地区几乎所有的大中型企业都要进行全面预算管理，它已成为国际上通行的企业管理方法。推行全面预算管理对企业建立现代企业制度提高管理水平，增强竞争力有着十分重要的意义。 全文分为四章。第一章是绪论。介绍了本文的选题背景，国内外的相关文献及本文的研究方法，第二章是企业预算目标的基本理论，介绍了企业预算目标的涵义，作用。第三章是企业预算目标确定过程。本章分析了股东，董事会和总经理分别与企业预算目标的关系，并得出企业预算目标的确定是个讨价还价的过程。第四章是企业预算目标确定及其分解。分别对预算目标在单一法人和都多法人制企业中的制定及分解进行了分析，并对目标在分解过程中资产可能出现的计价问题进行了分析。 关键词 预算目标；制定；分解 Abstract Comprehensive budget management is an important management control mechanism of the enterprise, which helps enterprises achieve their short-term business goal and strategy goal. Until now, almost all large and middle scale enterprises carry on Comprehensive budget management in economical developed countries and areas. It has become the international general business management method. Comprehensive budget management makes great sense of establishing modern enterprise system, improving administrative level and strengthening the core-competition. Budget management makes great sense of establishing modern enterprise system, improving administrative level and strengthening the core-competition. The paper was divided into four chapters. The first chapter is the Introduction. The topics introduced in this article background, domestic and foreign literature and research methods in this article; chapter is the basic theory of budget targets, introduced the objectives of the enterprise budget for the meaning of the role; third chapter is to determine the course of budget targets. This chapter analyzes the shareholders, board of directors and general manager with the business objectives of the relationship between the budget and come to the determination of budget targets enterprises is a bargaining process; fourth chapter is to identify and break down the budget target. Objectives of the budget, respectively, in a single legal entity and are more corporate enterprises in the formulation and analysis of decomposition of the target assets in the decomposition process of the pricing is