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随着经济的发展,企业的管理模式也在逐步升级,现代化的管理体系也日趋成熟,企业也从以前只注重结果到现在开始重视事前预测的重要性,全面预算也不得不受管理层的重视,企业要做好内部控制,全面预算的管理成为企业必须通过的关卡。集团企业实施全面预算有助于公司的发展,提高公司的利益,实现利润能最大化。我国大部分企业对全面预算还不了解,全面预算在日常工作中并没得到利用和受到重视,本文以这些预算管理中的不足和问题为出发点,探讨解决问题的方法和手段为集团企业实施全面预算提出合理化建议。
With the economic development, the management mode of enterprises is gradually escalated, and the modern management system is also becoming more and more mature. The enterprises also pay attention to the importance of ex ante prediction from the previous results-oriented study so far, and the overall budget has to be emphasized by the management , Enterprises should do a good job of internal control, and overall budget management has become an enterprise must pass the level. Group companies to implement a comprehensive budget will help the company’s development, improve the company’s interests, to maximize profits. Most of the enterprises in our country do not understand the comprehensive budget yet. The comprehensive budget has not been utilized and taken seriously in the daily work. Based on the deficiencies and problems in the budget management, this article explores the ways and means of solving the problems for the full implementation of the group enterprise Budget made reasonable suggestions.