本科论文本科论文摘 要基于战略导向的全面预算管理是公司进行内部管理的一种工具,对于企业的经营和发展有这相当好的促进作用,能够给企业树立一个战略目标，带动企业的生产发展。对于一个企业来说，基于战略导向的全面预算管理可能帮助企业提高他的行业竞争力 ,同时也可以带动企业资金的运作,可以降低企业运行过程中的成本。但随着经济发展,全面预算管理在实施过程中出现了一切障碍,明显影响企业的稳步发展，也正是因为这种情况,将企业战略导向和企业全面预算管进行结合,构建出一个基于战略导向的全面预算管理体系，才可以更好的促进企业的发展。 基于战略导向的全面预算管理，在实施过程中也可以借助其他工具进行管理，结合平衡计分卡，从财务、客户、内部运营、学习和成长四个角度，将组织的战略目标落实为可操作的横梁指标和目标值。关键词：全面预算管理，战略导向，平衡计分卡 本科论文AbstractBased on the strategic orientation of the comprehensive budget management is a tool of management inside the company, for the operation and development of the enterprise has the quite good, can give enterprise to set up a strategic target, driving the development of the company's production for an enterprise, based on the strategic orientation of the comprehensive budget management can help enterprises to improve his industry competitiveness, but also can drive the enterprise capital operation, can reduce the cost in the process of enterprise operation But with the economic development, in the implementation of the comprehensive budget management appeared all obstacles, significantly influence the steady development of the enterprise, it is because this kind of situation, the enterprise strategic orientation and combination of enterprise comprehensive budget pipe, construct a based on the strategic orientation of the comprehensive budget management system, can better promote the development of enterprisesComprehensive budget management based on strategic guidance can also be man...
