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What is the best book about comprehensive budgeting?
Basic introduction:
A comprehensive budget is an overall forecast of the business activities and financial performance of an enterprise in a certain period (usually one year or a certain period). Including operating budget (such as development budget, sales budget, sales budget, management budget, etc.). ) and financial budget (such as investment budget, capital budget, estimated income statement, estimated balance sheet, etc.). ). The characteristics of comprehensive budget are "three-oriented": an all-round and whole-process budget management mode in which all staff participate in the preparation and implementation. All-round: all economic activities are included in the budget system, the whole process: all economic activities should be included in the budget management process before, during and after the event. Full participation: all departments, units, posts and personnel at all levels * * * participate in budget preparation and implementation.
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