| 构筑目标利润导向的全面预算管理体系的实践 |
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| 引用本文： | 李宇,杨利.构筑目标利润导向的全面预算管理体系的实践[J].四川有色金属,2004(3):51-54. |
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| 作者姓名： | 李宇 杨利 |
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| 作者单位： | 四川启明星铝业有限责任公司,四川,眉山,620041 |
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| 摘 要： | 文章从企业实践出发，论述了如何运用全面预算管理这一先进管理技术工具，有效组织营运，为企业战略的实施服务。本文结合企业建立和实施全面预算管理体系的实践，剖析了建立和实施全面预算管理体系的重点和难点，阐述了如何建立和实施全面预算管理体系；目标管理；绩效考核。
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| 关 键 词： | 全面预算管理体系 目标利润 企业实践 企业战略 绩效考核 服务 构筑 营运 导向 难点 |
Practice on Overall Budget Management System of Formation Target Profit Guiding |
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| Abstract: | The article from enterprise practice described how to apply this advanced management technological tool of overall budget management,efficiently organized management and operation to enterprise establishment and executed on practiced overall budget management,and answer what is overall budget management.Why executing overall budget management,executing overall budget management is able to bring what value of a serial issues;and summed up special content of overall budget management system,and as well as how to establish and execute overall budget management system,and analyzed establishment and executed overall budget management system of important and difficulty point. |
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| Keywords: | Overall budget Target management Achievement and efficient test |
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