预算管理在本质上是一种价值控制系统，它在有限资源的约束条件下，通过对投入资源的配置以及对投入产出比的过程控制，实现企业资源的优化配置。
The budget management is essentially a type of asset controlling system , which could optimize the resources allocation via controlling the allocation procedure and the production operation .
产出过程控制