摘要
针对商品零售集团预算管理问题,采用案例分析的方法,分析了全面预算管理体系的构成、影响全面预算管理水平的因素和预算执行的关键点,提出要提高对全面预算的认识、改变单一的预算编制方法、加大预算执行力度、完善预算考评机制等建议。研究结论对商品零售集团全面预算管理具有指导意义。
In view of the problem of budget management in the retail group,this paper analysizes the constitutes of the overall budget management system and the factors affecting the overall budget management and the keys of budget implementation.Then it gives advice including improving the acquaintance of overall budget,changing the single budgeting method,increasing budget implementation and consummatting the assessment mechanism of budget and etc.The conclusion has the guiding significance for overall budget management of the retail group.
出处
《辽宁工程技术大学学报（社会科学版）》
2010年第4期384-386,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
全面预算管理
财务预算
绩效考核
overall budget management
financial budget
performance appraisal
