安徽电力培训中心实施全面预算管理初探  

Exploration on Application of Comprehensive Budget Management in Training Center of Anhui Electric Power Corporation

作　　者：叶斐[1] 

机构地区：[1]安徽省电力公司培训中心,合肥230022

出　　处：《安徽电气工程职业技术学院学报》2012年第2期87-90,共4页Journal of Anhui Electrical Engineering Professional Technique College

摘　　要：预算管理作为企业实现战略目标的重要管理方法和手段,能够帮助管理者进行计划、协调、控制、业绩考核。对建立现代企业制度、提升管理水平、增强未来竞争能力有着十分重要的意义。本文从全面预算管理入手,就管理目标、管理流程、分析考核等内容阐述了全面预算管理在工作中的具体运用,并对今后预算管理的发展做了论述。Being the important management method and means of enterprises＇ realizing their strategic ob- jectives, budget management can help managers to plan, coordinate, control and have performance evalu- ation. Thus, it has great importance in the establishment of a modern enterprise sy：~tem, improvement of management level, and enhancement of the future competition ability. Starting from comprehensive budg- et management, the article discusses the work experience of application of comprehensive budget manage- ment from the aspects of management goal, management process and analysis evaluation. Then, it ex- plores the development of budget management in the future.

关 键 词：全面预算 运用 探索 

分 类 号：F275[经济管理—企业管理]