摘要
全面预算管理是提高出版企业财务管理效率的重要手段之一,论文以某出版企业为例,以实施全面预算管理的必要性作为切入点,针对企业现行全面预算管理存在的问题,提出相应的解决措施,分析优化全面预算管理体系后取得的成效,以期为其他出版企业应用全面预算管理提供参考借鉴。
Comprehensive budget management is one of the important means to improve the efficiency of financial management in publishing enterprises.This paper takes a publishing enterprise as an example,takes the necessity of implementing comprehensive budget management as the starting point,puts forward corresponding solutions to the problems existing in the current comprehensive budget management of enterprises,analyzes the results obtained after optimizing the comprehensive budget management system,so as to provide reference for other publishing enterprises to apply comprehensive budget management.
作者
张海龙
ZHANG Hai-long(Hebei Publishing&Media Group Co.Ltd.,Shijiazhuang 050000,China)
出处
《中小企业管理与科技》
2020年第2期15-16,共2页
Management & Technology of SME
关键词
全面预算
出版企业
平衡记分卡
改进
comprehensive budget
publishing enterprises
balanced scorecard
improvement