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全面预算管理是指企业合理利用自身资源,从生产,销售,财务等方面统筹管理。自从2002年铁道部引入了全面预算管理理论过后,2004年铁路企业也将这个理论全面推广到了各个车辆段,并且取得了一定的效果。但是由于铁路企业本身的特点,全面预算管理的深化仍然面临着诸多问题。我们将结合铁路企业以及下属各车辆段的实际情况,分析其在全面预算管理过程中的不足,并提出相应的建议,完善铁路企业的全面预算管理系统,促进铁路企业更好更快发展。
Total budget management refers to the rational use of their own resources, from the production, sales, financial and other aspects of co-ordination management. Since the introduction of the theory of total budget management by the Ministry of Railways in 2002, the railway enterprises also extended this theory to all the depots in 2004 and achieved some results. However, due to the characteristics of railway enterprises, the deepening of the overall budget management still faces many problems. Based on the actual situation of railway enterprises and their subordinate depots, we will analyze their deficiencies in the process of overall budget management and put forward corresponding suggestions to improve the comprehensive budget management system of railway enterprises and promote the better and faster development of railway enterprises.