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随着企业管理精细化程度的不断提高,推行预算管理是现代企业提高管理效率和实现升级发展的必然选择。全面预算管理在企业管理中发挥积极作用的同时,也在一定程度上呈现出不够完善等问题。本文从预算管理的目的与意义入手,分析当前企业预算管理存在的问题,对有效预算管理进行思考,并提出费用预算编制方法。文章写作于2015年3月,作者为中交一公院中交瑞通路桥养护科技有限公司总会计师。
With the refinement of enterprise management, the implementation of budget management is an inevitable choice for modern enterprises to improve their management efficiency and upgrade their development. While overall budget management plays an active role in business management, it also shows some problems such as imperfections. This article starts with the purpose and significance of budget management, analyzes the existing problems in the budget management of enterprises, ponders on the effective budget management, and puts forward the method of cost budgeting. Article writing In March 2015, the author is the chief accountant of CCCC Rui Tong Road Maintenance Co., Ltd.