让全面预算发挥降成本、增效益功效

Let the comprehensive budget play a role in reducing costs and increasing benefits

摘要

预算是企业未来的蓝图和对共同目标的集体承诺，预算管理体现着管理层对业务的把控能力；优秀的全面预算管理应成为企业经营的“导航仪”和“仪表盘”，不仅能告诉企业现在在哪里（实际数），更能指引企业走向目的地（战略目标），并实时预警路上的风险，从而实现持续的降本增效。文章聚焦于企业全面预算的具体落地方法，从理念、流程、工具三个层面分析。理念上明确预算是战略工具，流程上突出业财融合和动态调整；工具上运用数字化和绩效考核。

Abstract

A budget serves as both the blueprint for an enterprise’s future and a collective commitment to shared objectives. Effective budget management demonstrates leadership’s operational control capabilities. A robust comprehensive budgeting system should act as both a “navigation system” and “performance dashboard” for business operations. It not only indicates the current status (actual figures) but also guides enterprises toward strategic goals, while providing real-time risk alerts to achieve sustained cost reduction and efficiency enhancement. This article focuses on practical implementation methods of corporate comprehensive budgeting, analyzing three dimensions: conceptual philosophy, procedural processes, and tool applications. Conceptually, it clarifies budgets as strategic instruments; procedurally, it emphasizes integration of business and finance with dynamic adjustments; and through tools, it utilizes digitalization and performance evaluation mechanisms.

关键词

预算控制 / 降低成本 / 增效益 / 业财融合 / 企业案例

Key words

budget control / cost reduction / increase efficiency / business and finance integration / enterprise case

参考文献

[1] 冯巧根、 冯园 著，《 全面预算管理（第3版）》［M］， 中国人民大学出版， 2025， 5： 25-26。

[2] 张京京 ，《 基于云会计的企业全面预算管理研究》［J］，《 中国科技投资》， 2023， 36： 31-32。

[3] 徐娜 ，《 全面预算管理在集团公司财务管理中的应用》［J］，《 财会学习》， 2024， 12： 66-67。