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一、全面预算管理概论古人云:凡事预则立,不预则废。科学的预算是企业明确经营目标,提高企业管理水平的前提,全面预算管理正是这一战略思想的体现。全面预算是以货币为主要计量单位,对企业一定时期内经营活动、投资活动、筹资活动所作的系统筹划。通过预算编制,执行与考核,形成
First, an overview of the overall budget management The ancients said: Everything preconceived legislation, not premeditated waste. Scientific budget is a clear business objectives of enterprises, improve business management, the premise of a comprehensive budget management is the embodiment of this strategic thinking. The overall budget is based on the currency as the main unit of measurement for a period of business activities, investment activities, fund-raising activities made by the system planning. Through the budgeting, implementation and assessment, formed