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全面预算管理是现代企业普遍采用的一种先进的管理方法与控制模式,目前已在我国许多企业得到应用和推广。企业在实施全面预算管理的过程中,财务部门发挥着重要作用,并处于整个企业管理的枢纽地位。本文在阐释全面预算管理内涵及本质的基础上,重点对全面预算管理在企业管理中的重要性进行分析。
Comprehensive budget management is an advanced management method and control mode commonly used by modern enterprises. At present, it has been applied and promoted in many enterprises in our country. Enterprises in the implementation of a comprehensive budget management process, the financial sector plays an important role, and in the entire enterprise management hub. Based on the connotation and essence of total budget management, this article mainly analyzes the importance of total budget management in business management.