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全面预算管理作为对现代企业成熟与发展起过重大推动作用的管理系统,是企业内部管理控制的一种主要方法。本文从集团公司全面预算管理的内容,预算执行、考核等实施步骤、措施进行了分析,同时也指出了集团公司全面预算管理需完善之处。
As a management system that has played a significant role in promoting the maturity and development of modern enterprises, total budget management is one of the main methods of internal management control. This article analyzes the implementing steps and measures of comprehensive budget management, such as the content, budget implementation and assessment of the group company, and also points out the need for perfection of the overall budget management of the group company.