It is a basic way to increase economic efficiency to pursue comprehensive budget management.
推行全面预算管理，是提高经济效益的根本途径。
Comprehensive budget management plays a very important role in modern enterprise management.
全面预算管理在现代企业管理中起着非常重要的作用。
Comprehensive budget management is playing an important role in modern enterprise management.
企业全面预算管理在企业管理中具有重要的地位和作用。
Obviously it was vitally significant to build the strategy-oriented comprehensive budget management system.
因此，建立以企业战略为导向的全面预算管理体系有着重大的意义。
The second part. It discusses the meaning, function and characteristic of the comprehensive budget management.
第二部分，深入讨论预算管理的涵义、功能和特征。
Abstract: Comprehensive budget management in the real estate enterprise has always been considered as a puzzle.
摘要：全面预算管理一直被认为是房地产企业管控中的一个难题。
In this paper, the object of study is the Hunan Tobacco Industrial Company's comprehensive budget management system.
本论文是以湖南中烟工业公司所实施的全面预算管理为研究对象。
The comprehensive budget management system discussed in this paper has certain reference value for similar enterprises.
本文设计的全面预算管理系统对同类企业实现全面预算管理具有一定的参考价值。
According to above theory, the article analyze comprehensive budget management of ZH corporation deeply, using case research .
以此为理论基础，采用案例研究的方法，深入分析了ZH公司全面预算管理。
Look forward to gaining enlightenment from analyzing the comprehensive budget management of ZH corporation for theory and positive.
希望通过对ZH公司全面预算管理的分析，能对理论界和实务界提供有益的启示。
In the western developed country, comprehensive budget control has become the significant part of the business internal administration.
在西方发达国家，预算管理己被企业广泛使用，并成为企业内部管理体系的一个重要组成部分。
The comprehensive budget is total systemic budget of enterprise about all Kinds of production and operating activities in certain period.
全面预算是企业在一定期间各项生产经营活动全面的、系统的预算。
Basing on the understanding of the basic concepts, this dissertation discusses the building and carrying out the comprehensive budget management.
本文在理解全面预算管理的基本概念和内涵的基础上，对企业全面预算管理体系的构建与运作进行了介绍。
The fifth part is the "Conclusion", in affirming the role of Comprehensive budget management, while its application in the enterprise is prospected.
第五部分是“结论”，在肯定全面预算管理作用的同时，对其在企业中的应用进行了展望。
EVA, economic profit index, offers measurable and analyzable tool for comprehensive budget management, as a result, it provided with extensive suitability.
经济利润指标EVA为全面预算管理体系提供了测定和分析工具，具有广泛的适用性。
The supreme goal of enterprise is to create value, while the economic value added is the most appropriate oriented goal of comprehensive budget management.
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 comprehensive budget management plays an extremely vital role to improve the efficiency of corporate resources optimization and the level of management.
“事预则立，不预则废”，全面预算管理对企业资源的优化整合和管理效率的提高起到了非常重要的作用。
The third part describes an effective convergence tool of strategic and comprehensive budget management-Balanced Scorecard which paves the way set for bellowing;
第三部分，介绍战略与全面预算管理紧密有效衔接的工具——战略地图和平衡计分卡；
In the process of implementation of comprehensive budget in ABC company, there were some problems and lacks which has influenced the effect of comprehensive budget.
ABC企业在全面预算的实施过程中存在着一些问题和不足，已经严重影响到了全面预算在ABC企业的运用效果。
The comprehensive budget management can meet the need. The paper makes a study on the comprehensive budget management, induced the theory and the process of implementation.
本文以全面预算管理为研究对象，通过对其理论以及实施的过程进行阐述，对企业实施全面预算管理将起到一定的指导作用。
Behavior of budgetary slack, which received focus on its major causes only from domestic and foreign scholars so far, is a difficult problem in comprehensive budget management.
预算松弛行为是全面预算管理的一个难点问题，迄今为止国内外学者关于这一问题的研究主要集中于探讨预算松弛产生的行为动因。
Behavior of budgetary slack, which received focus on its major causes only from domestic and foreign scholars so far, is a difficult problem in comprehensive budget management.
预算松弛行为是全面预算管理的一个难点问题，迄今为止国内外学者关于这一问题的研究主要集中于探讨预算松弛产生的行为动因。
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