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全面预算管理是依据企业当前的经营状态和财务状况,针对其未来经营规划所作出的总体安排。有效的全面预算管理有助于企业管理者改善内部管理、加强成本管控、提高经济效益。本文立足于制造企业,从全面预算管理的内容和实施意义入手,探讨了制造企业对全面预算管理的实施现状,并于文中指出了实施全面预算管理的关键环节。希望能够为我国制造企业的全面预算管理提供一定的参考建议。
Total budget management is based on the current business status and financial status of the company, for its future business plan made by the overall arrangements. Effective overall budget management helps business managers to improve their internal management, enhance cost control and improve economic efficiency. Based on the manufacturing enterprises, starting from the content and implementation significance of the overall budget management, this paper explores the implementation status of the manufacturing enterprises to the overall budget management and points out the key steps in the implementation of the overall budget management. Hope to provide a reference for the overall budget management of China’s manufacturing enterprises.