In the implementation process of en

In the implementation process of enterprise performance budget management, target profit and its decomposed sub budget objectives are the main basis and yardstick for assessing the work performance of each department. Through the comparison between reality and budget, it is convenient to assess the work performance of each department and each employee, which is conducive to mobilizing the enthusiasm of employees and making them work harder in the future.In the performance budget management mode, the enterprise will be bonus, profit sharing and stock option plan to achieve the same performance target, and the performance target is from the enterprise and department budget data. Performance budget management provides reference value for performance appraisal. At the same time, managers can constantly modify and optimize the performance appraisal system according to the actual implementation results of the budget, so as to ensure that the appraisal results are more in line with the reality, and truly play the specific application of evaluation and incentive mechanism in Enterprises.