| 对“全面预算”管理的几点思考 |
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| 引用本文： | 刘良光.对“全面预算”管理的几点思考[J].河北能源职业技术学院学报,2012(3):42-43,48. |
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| 作者姓名： | 刘良光 |
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| 作者单位： | 开滦(集团)有限责任公司 |
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| 摘 要： | 全面预算，就是企业将生产经营领域各个单项预算统一的总预算体系。它通常以企业目标利润为预算目标，以销售前景为预算的编制基础，综合考虑市场和企业生产营销诸因素进行编制。通过全面预算管理的特点、目标导向、协调处理好各方面关系、全面预算管理的控制与考核来完成对企业的预算管理。
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| 关 键 词： | 预算 管理 |
Some Ideas about the Comprehensive Budget Management |
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| LIU Liang-guang.Some Ideas about the Comprehensive Budget Management[J].Journal of Hebei Energy Institute of Vocation and Technology,2012(3):42-43,48. |
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| Authors: | LIU Liang-guang |
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| Institution: | LIU Liang-guang(Kailuan(Group) Co.,Ltd,Tangshan Hebei,063018) |
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| Abstract: | The comprehensive budget refers to the unified budget of every individual budget in the production and business operation field of an enterprise.It usually takes enterprise target profit for the budget goal,takes sales prospects for budget preparation foundation,and takes comprehensive consideration of the market,the production,and the marketing factors.to finish the enterprise budget management will be finished through the comprehensive budget management features,objective orientation,coordinating relations all round and comprehensive budget management control and evaluation. |
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| Keywords: | budget management |
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