摘 要
目前，在各个现代企业管理理念上，都已发生了彻底的改变，同时，新型企业管理
措施和技巧也被普遍采用。全面预算已成为各大中企业作为一种非常有效的内控管理手
段，是企业内部管理体系不可或缺的一项管理模式
预算是一种系统的方法，把企业内外部可以控制调配的各种资源，在内部各部门进
行合理评估、配置、控制，用以有效分配企业的资金、物资及人力等资源，以实现企业
既定的战略目标，是企业系统的、多维度的，以及全体员工参与的一种管理形式
M 物流公司主要针对的是国内第三方物流企业的，公司不仅仅是运输、仓储，还要
为客户提供物流解决方案、包装组装等后加工服务，并且要按各个客户的要求服务客户
的客户，也就是一定程度上代表了客户对消费者的服务品质。因此指标的设定，不仅要
确保 M 物流公司的利润目标，还要确保 M 物流公司提供的服务满足不同客户的要求。当
前预算指标的制定不科学，考评缺乏健全的控制机制，预算指标更侧重在成本费用和经
济效益上，资源配置效率的低下，造成各部门只关注和自身利益相关的指标，工作积极
性不高，预算执行效果差，以致公司战略目标的达成情况不理想，导致企业的管理失去
了推动力，不利于企业长远发展，也背离的推行预算管理最初的目的
为了使预算真正能够促进企业生产经营活动，必须建立与之相关联的激励机制，以
提高企业各层次人员对预算工作的重视程度，充分调动员工积极性，促进工作改善。执
行效果考核,是通过一系列与预算体系相匹配的指标、标准等，更有效地对预算制定和实
施情况进行检查评价，实施结果与预算指标进行对比，对工作成果做出客观、公正的综
合评估，为企业进行奖惩提供依据，并为改进预算管理提供意见和建议，使企业能稳健、
持续地发展，从而使全面预算管理不断完善，不断促进企业战略目标实现
本文对“企业全面预算指标修正”问题深入调查研究，进行针对性探讨。在文献资
料查阅基础上，首先阐述其基本理论与编制方法，再对 M 物流公司目前的全面预算指
标制定与实施进行深入探究，通过认真分析和评价，找出现行全面预算中设计不合理的
地方，进行归纳总结，解剖，提出合理科学的改进措施，从而为企业提供有效的理论与
操作参考依据
关键词：物流公司；全面预算；指标
VABSTRACT
At present, in various modern enterprise management concepts, have undergone radical
changes, while new business management practices and techniques have been widely used.
Overall budget has become a major business as a very effective means of internal control,
internal management system is an integral part of management.
The budget is a systematic approach to internal and external controls the deployment of
various resources in various departments within a reasonable assessment, configuration,
control, for the efficient allocation of corporate funds, materials, and human resources to
achieve enterprise established The strategic goal is to enterprise systems, multi-dimensional,
and a form of management staff participation.
The company's current budgeting indicators unscientific, evaluation, lack of sound
control mechanisms, is more focused on budget targets and economic costs, low efficiency of
resource allocation, resulting in the departments concerned and their own interests only
relevant indicators, are not enthusiastic about the work high, the effect of budget execution is
poor, resulting in the company's strategic objectives to achieve the situation is not ideal,
leading enterprise management lost impetus, is not conducive to long-term development, but
also deviated from the original purpose of the implementation of budget management.
In order to make the budget can really promote enterprise production and business
activities, you must create incentives associated with it, in order to improve all levels of
personnel emphasis on budgeting, and fully mobilize the enthusiasm of the staff, to promote
the work of improvement. The effect of the implementation of the assessment, and budgeting
system through a series of indicators that match and standards, more effective implementation
of the budget formulation and evaluation to check the implementation of the budget targets
were compared with the results of the results of the work to make objective, comprehensive
and impartial assessments provide the basis for enterprise incentive and provide comments
and suggestions to improve budget management, enabling businesses to steady and sustained
development, so that the overall budget management and constantly improve and promote
corporate strategic goals.
In this paper, Indicators overall budget fix the problem in-depth research, targeted
discussion. Based on the literature data access, first expounded the basic theories and methods
of preparation, and then on the company's current development and implementation of a
comprehensive budget targets to explore in depth, through careful analysis and evaluation,