摘要
文章认为,目前企业全面预算管理目标松弛,编制、执行、跟踪和考评低效,影响了企业战略目标的实施。优化企业资源配置,必须实行科学合理的预算管理。首先要确定科学合理的目标,完善组织机构;其次要梳理全面预算编制程序,确保资源配置的合理性;第三要利用PDCA循环仪表盘跟踪和监控执行情况;第四要完善全面预算分析及绩效考核,实现全面预算的闭环管理。
According to the article, the current enterprise comprehensive budget management goal is flabby, preparation, implementation, tracking and evaluation inefficient, affect the implementation of the enterprise strategic target. To optimize enterprise resource configuration, it is necessary to implemefit scientific and rational budget management. First to determine the scientific and reasonable goal, perfecting the organization; Secondly to carding comprehensive budgeting process, ensure the rationality of the allocation of resources; The third use PDCA circulation dashboard tracking and monitoring the implementation; Fourth, comprehensive budget analysis and performance evaluation should be improved and the closed-loop comprehensive budget management.
出处
《改革与战略》
北大核心
2015年第10期57-60,115,共5页
Reformation & Strategy
关键词
利用
全面预算
优化
资源配置
use
total budget
optimaze
resource distibution
作者简介
宋粉鲜，女，西安欧亚学院讲师，研究方向：企业预算管理。
