摘要
在全面预算管理方法迅速推广的背景下,对企业全面预算管理实施效果进行经济性评价很有必要。本文以湘钢集团实施的全面预算管理为例,详细介绍了预算管理经济性评价的基本思路和方法,以期对企业加强全面预算管理工作有所帮助,另外,警示企业,全面预算管理并非万能良方。
It is believed that, under the circumstance of comprehensive budgeting, it is necessary to carry on economic evaluation of budgeting implementation. Taking the comprehensive budgeting at Hualing-Xiangtan Iron and Steel Co. , Ltd. as an example, the paper introduces the fundamental ideology and process of budgeting aimed at providing help to those involved in the optimization of comprehensive budgeting and warning that comprehensive budgeting is not omnipotent.
出处
《武汉科技大学学报（社会科学版）》
2006年第4期27-30,86,共5页
Journal of Wuhan University of Science and Technology:Social Science Edition
关键词
全面预算管理
经济效果
经济评价
comprehensive budget management
economic returns
economic evaluation
