088预算目标管理及绩效考核（088 budget target management and performance appraisal）.docVIP

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088预算目标管理及绩效考核（088 budget target management and performance appraisal）.doc

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088预算目标管理及绩效考核（088 budget target management and performance appraisal）

088预算目标管理及绩效考核（088 budget target management and performance appraisal） Budget target management and performance appraisal At the beginning of twentieth Century, the level of social productivity development, social production organization form diversified and increasingly fierce market competition, in order to improve their market competitiveness and ability to resist risks, to achieve the business strategic goals and gradually formed a strategic budget management is an important part of the content management system of enterprise. After decades of development and evolution, strategic budget management has developed into a modern enterprise management model. At present, the strategic budget, as an important management method system for enterprise planning, controlling and evaluating the whole economic activity, has been applied to management practice by more and more enterprises, and has achieved good results. But there are also many enterprises and the significance of reality of strategic budget failed to pay sufficient attention to, think the strategic budget is time-consuming, and will have a large deviation in the implementation of the budget; or only as a pressure index tool, or as a single budget management, integrated management system and the enterprise failed to unify the two fusion although the strategic budget is time-consuming, but it can effectively control the implementation, the strategic objectives of the enterprise in the economic operation, exposes the contradiction in the management, solve the contradiction and balance of resources, is an important and effective tool or means. Accordingly, this paper analyzes the establishment of the strategic budget, budget control, target management and performance appraisal, and makes the implementation of the plan. 1, budget preparation priorities When budgeting, we know that we are working on the companys next year or the next quarters business and financial plans. It motivates developers to think about prices