Enterprise comprehensive budget management is a comprehensive element, the whole process, all-round management method, is the use of budget for the internal departments, units of the financial and non-financial resources to allocate, assess, and control, in order to effectively organize and coordinate the production and operation activities of enterprises, to achieve the established business objectives. Enterprise comprehensive budget management is the core content of enterprise management, is a widely used by foreign large and medium-sized enterprises an effective management model.
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