年度经营计划与全 面预算管理(Annualbusiness plan&Overallbudget management，简写为ABP&OBM)是在世界管理大师彼得.德鲁克的“目标管理”的基础上进行优化与改良而衍生出来的产品。它帮助企业解决“达成目标与控制费用”两个根本，年度经营计划其实就是目标管理的实践版，帮助企业达成各项目标;而全 面预算管理则如同“控制费用”，帮助企业整体控制成本与费用，从而使企业的各项运作与目标完全掌握在公司计划当中。

Annual business plan & overall budget management (ABP & OBM) is a product derived from the optimization and improvement based on Peter Drucker's "management by objectives". It helps enterprises to solve the two fundamental problems of "achieving objectives and controlling expenses". The annual business plan is actually the practical version of objective management, which helps enterprises to achieve various objectives; while the comprehensive budget management is just like "controlling expenses", which helps enterprises to control costs and expenses as a whole, so that all operations and objectives of enterprises can be completely controlled in the company plan.

首先，我们需要明确何为经营计划与预算。

First, we need to be clear about business plans and budgets.

计划是对未来行为的规划;预算是用货币形式表示的计划，公司预算是公司量化的经营目标，是用货币形式表现的计划。制定经营计划、编制公司预算是为了：

Plan is the plan of future behavior; budget is the plan expressed in monetary form, and company budget is the company's quantitative business objectives and the plan expressed in monetary form. The purpose of making business plans and budgeting is to:

1、提升企业整体管理水平;

1. Improve the overall management level of enterprises;

2、更加合理的配置企业资源，使资源利用扩大化，避免资源的浪费;

2. More reasonable allocation of enterprise resources, expand the use of resources, avoid the waste of resources;

3、节约时间与资金;

3. Save time and money;

4、将企业的经营目标量化并分解到各个部门、各个岗位;

4. Quantify and decompose the business objectives of the enterprise to each department and post;

5、让企业能够更加迅速的运转起来。

5. So that enterprises can run more quickly.

好的企业一定要做计划和预算，不去做计划，不去做预算，无异于等待失败。企业缺乏控制会导致内外部的混乱，而合理的年度经营计划与预算能够为企业制定决策、讨论问题和解决矛盾提供一份详细的清单，使企业能够有明确的行动目标和指南。

A good enterprise must make plans and budgets. If it doesn't make plans or budgets, it's like waiting for failure. The lack of control will lead to internal and external chaos, and a reasonable annual business plan and budget can provide a detailed list for enterprises to make decisions, discuss problems and solve contradictions, so that enterprises can have clear action goals and guidelines.

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