PDCA模式下报业集团全面预算管理研究

摘要

Comprehensive budget management as an important management tool and means is used by many large group enterprises. China's newspaper group is actively exploring and implementing comprehensive budget management. According to operation characteristics of newspaper group, the paper discusses in detail the compilation of budget and schedule, budget implementation and monitoring, the budget examination and evaluation, information feedback and budget survey by PDCA cycle concept, and analyzes the introduction of PDCA cycle management control operation mode into the comprehensive budget management.%全面预算管理作为一种重要的管理工具和手段被许多大型集团企业采用,我国报业集团正积极探索并实施全面预算管理.针对报业集团运营特点,运用PDCA循环的基本理念,详细探讨了预算编制与安排、预算执行与监控、预算考核与评价、信息反馈与预算调查,并具体分析了在全面预算管理中引入PDCA循环的管理控制操作模式.