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全面预算是在经营预测和决策基础上,通过一定的程序对未来一定经营期间的经营活动和财务收支进行全面预计和控制管理的活动,是一种提高企业资源利用的管理系统。但在我国的管理会计实践中,全面预算的实施和应用情况却不容乐观。根据韦德洪于2004
Overall budget is based on business forecast and decision-making, through certain procedures for a certain period of future business activities and financial revenues and expenditures during a comprehensive forecast and control management activities, is a kind of management system to improve enterprise resource utilization. However, in the practice of management accounting in our country, the implementation and application of the overall budget are not optimistic. According to Wade Hong in 2004