预算管理目标

高档饭店预算管理目标激励研究

Goal Incentive Study on Budgeting Management of High-level Hotel

不同层次的预算管理目标模式和编制技术方法构成了选择预算假设时的契入点和支撑点。

Different patterns of management goals and techniques of budget-making constitute the basis and support when selecting budget hypothesis .

港口企业首先考虑企业战略、内部环境、外部环境、资本保值、社会因素等多方面的因素，确定科学、可行的预算管理目标。

When budgeting , to determine feasible budget object firstly , port enterprises should consider a lot of factors , such as strategy , internal environment , external environment , social factors and so on .

商业银行作为以股东价值最大化为最终追求目标的企业，借助预算管理促进目标实现已成共识。

The ultimate goal of commercial banks is in order to maximize shareholders ' value . It has become a consensus that by using budget management to promote the achievement of objectives .

在此基础上对西水科技有限公司内部控制制度进行了系统的设计，其主要内容包括：全面预算管理及目标责任体系设计；

Has carried on the system design in this foundation to the Xi Shui science and technology limited company internal control system , its main content includes : Comprehensive budget management and goal responsibility system design ;

在确立全面预算管理的总目标时，充分考虑了平衡计分卡的四个关键领域，并且将战略目标转化为平衡计分卡的指标。

As the overall budget management objective was designed , the four key areas of the balanced scorecard were taken allowed enough .

本文将分析A集团全面预算管理系统的目标，并设计出系统环境的部署策略。

This paper will analyze the objectives of the comprehensive budget management system of A group and design the deployment strategy of the system environment .

A企业实行的是目标利润导向的全面预算管理，以目标利润作为预算编制的起点，按责任中心分别编制和执行预算。

What enterprise A practices is the complete budget management of the direction to the target profits , which starts at the target profits and is drawn up and carried out respectively by the responsibility center .

预算决策与管理制度目标模式取决于财政制度模式。

The goal model of budgetary decision and management decided by financial policy model .

本文在对集团公司预算管理的概念、目标、机制、功能与主要模式进行讨论的基础上，梳理了我国石油集团预算管理的主要内容与环节。

In this dissertation , the definition , objectives , mechanisms , functions and main modes of budget management for business group are introduced firstly .

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。

The supreme goal of enterprise is to create value , while the economic value added is the most appropriate oriented goal of comprehensive budget management .

在实际工作中，企业应通过设置预算管理委员会、编制与审核预算、确定管理目标、进行期中控制、加强预算分析与考核等几方面进行操作。

In practice , enterprises should implement it from such aspects as setting up budget control committee , making and examining budget , defining the aims of control , conducting interim control , and strengthening budget analysis and assessment .

也从而提高了预算执行的透明度，增强了预算管理力度，发挥了预算管理的目标引导、过程监控、结果考核作用，实现了对企业经营行为和财务投资的控制与引导。

Also so as to improve the transparency of the budget execution , enhance the budget management , the budget management play a target guiding , process monitoring , evaluation function , the realization of control and leading business and financial investment .

本文主体第二部分针对我国中小企业预算管理的基本思路进行了探讨。首先是总结了中小企业预算管理的目标、组织结构、编制内容、执行及监控等方面的特点。

It concludes some characteristics of the objectives of budget management , the budget organization structure , the budget drafting content , its enforcement and supervision of small and medium enterprises etc. Secondly , it introduces the current situation of Chinese small and medium enterprises ' budget management .

预算松弛在现代企业中普遍存在，导致一系列的经济后果，使企业的预算管理与预期目标相背离，影响企业的生存与发展。

The budget slack widespread in the modern enterprises , which lead to a series of economic consequences , making enterprise the budget management to departure from expected goals , affecting the survival and development of enterprises .