摘要
预算目标是企业战略发展目标在本预算期的具体体现。企业的最高目标是创造价值,经济增加值是企业全面预算管理最恰当的目标定位。经济利润指标 EVA 为全面预算管理体系提供了测定和分析工具,具有广泛的适用性。
The goal of budget is concrete embodiment of enterprise's strategic goal in budget period.The supreme goal of enterprise is to create value,while the economic value added is the most appropriate oriented goal of comprehensive budget management.EVA,economic profit index,offers measurable and analyzable tool for comprehensive budget management,as a result,it provided with extensive suitability.
出处
《价值工程》
2004年第6期32-34,共3页
Value Engineering
