I全面预算管理在中小企业的应用——以亚飞电子商务有限公司为例摘 要当前，一个企业能否久远且健康的发展已经成为当代企业非常重视的问题，所以全面预算管理应时而生。为了与时俱进，本人通过学习和整理全面预算管理的基本概念、内容和作用，在文中进行简单的阐述，同时介绍案例企业亚飞电子商务有限公司的基本情况及其全面预算管理工作的现状。其次，通过研究分析，找出了亚飞电子商务有限公司全面预算管理存在组织架构体系较简单、编制方法不合理、员工参与积极性不高、考评制度不完善等问题。最后，剖析案例，对其问题产生的原因进行分析，提出企业应深化全面预算的管理理念、完善组织架构体系、改进全面预算编制方法、制定有效的考评制度和考评激励等改进措施。通过案例分析，得出全面预算管理在中小企业应用的一般性结论，为提升中小企业管理水平、提高经济效益做出贡献。关键词：全面预算管理；中小企业；应用；存在问题IIComprehensive budget management in the application of small and medium-sized enterprises-- a case study of yafei e-commerce co., LTDAbstractAbstractAt present, the long-term and healthy development of an enterprise has become a very important issue for contemporary enterprises, so comprehensive budget management should be born.In order to keep pace with The Times, I studied and sorted out the basic concepts, contents and functions of comprehensive budget management, briefly expounded in the paper, and introduced the basic situation of the case enterprise yafei e-commerce co., ltd. and the status quo of its comprehensive budget management. Secondly, through the research and analysis, the paper finds out the problems existing in the overall budget management of yafei electronic commerce co., LTD., such as the simple organizational structure system, the unreasonable compilation method, the low enthusiasm of employees' participation and the imperfect evaluation system. Finally, this paper analyzes the cases, analyzes the causes of the problems, and proposes tha...
