企业如何进行全面预算管理.docVIP

题目：企业如何进行全面预算管理 企业如何进行全面预算管理 ［ ］全面预算管理，20世纪初叶诞生于美国企业，是现代西方投资者和企业家管 理运营企业的一种必备的管理方法和手段。目前它在我国企业中得到了快速发展。全面预算 作为一种全方位、全过程、全员参与编制与实施的预算管理模式，凭借其计划、协调、控制、 激励、评价等综合管理功能，整合和优化配置企业资源，提升企业运行效率，成为促进企业 实现发展战略的重要推动力。本文从四部分阐述企业如何进行全面预算管理。第一部分着重 介绍了0前中国企业实施全面预算存在的一些主耍M题：企业战略不清，对预算存在错误认 识，重编制轻执行，预算的编制与企业的实践和脱节，缺少和应的机制对预算进行有效的考 核与激励。第二部分ffi点阐述了企业有效实施全面预算应采取的对策，要求企业确立正确科 学编制预算的新理念，建立健全预算管理组织机构及提高全而预算的领异重视与全员参与度, 建立合理的预算考评体系，强化考评与激励等。第三部分介绍了全血预算的编制方法、编制 的内容，弁重点研究如何执行预算和监控预算。第叫部分用实际案例说明企业全面预算如何 编制、执行和监控。 ［关键字］全面预算管理预算执行预算监控 Comprehensive budget management [Abstract] Comprehensive budget management, was born in early 20th century American companies, is a necessary method and means of management for the modern western investors and entrepreneurs managing and operating companies. It got rapid development in our country enterprise. Comprehensive budget as a comprehensive, whole process and full participation compilation and implementation of budget management mode, with its plan, coordinate, control, motivation, evaluation, and general management functions, integrating and optimizing the allocation of enterprise resources, improve enterprise efficiency, promote enterprise realize development strategy an important driving force. This article is divided into four parts. The first part introduces the current Chinese enterprises to implement some of the major problems of comprehensive budget, corporate strategy, existing in the budget, heavy light execution, budget preparation and enterprise practice, the separation of the lack of the corresponding mechanism for effective assessment and incentive to budget. The second part expounds the enterprise effective countermeasures should be taken to implement comprehensive budget, requiring companies to establish the new idea of scientific budgeting, right to establish and perfect budget management organization and leadership attaches great importance to improve the comprehensive budget and full participation, to establish a reasonable budget for exam