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decentralized budget management mode
释义
decentralized budget management mode
Encyclopedia
管理学
分权预算管理模式
释
decentralized budget management mode
分权预算管理模式
集团总部是资本运作实体,充当股东、投资人角色,行使股东权利实现经营范围的扩张或收缩,各成员公司之间业务关联度较低,协同效应不高的预算管理模式。预算控制是集团总部财务控制的主要手段,预算控制体系是基于业绩上的财务控制。常用于战略控制型企业集团。
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