计划、预算与预测

这是ACCA与KPMG合作的关于企业管理会计的系列报告之一。报告通过对全球财务人员的调查，考察了首席财务官如何运用企业绩效管理能力，从人员、流程与技术三个方面进行财务规划、预算与预测管理。

This report is the first of a series of three pieces of research jointly commissionned by ACCA and KPMG. Through a survey of finance professional across the world, it examines how the Enterprise Performance Management capability provides CFOs with the appropriate people, processes and technology to support Planning, Budgeting and Forecasting.

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