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预算管理是预算编制、执行、监督与控制、考评等过程的循环。预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行合理分配、考核、控制,以便有效地组织和协调企业的生产经营活动,完成企业既定的经营目标和战略目标,它是落实企业战略目标、完善企业管理机制的一种方法和手段。企业可以通过预算来监控战略目标的实施进度,有助于控制开支,并能预测企业的现金流量和利润。本文从铜加工企业中预算管理出发,探析预算管理在铜加工企业中的运用。
Budget management is the cycle of budget preparation, implementation, supervision and control, evaluation and other processes. Budget management is the use of the budget of various departments within the enterprise, all kinds of financial and non-financial resources, reasonable allocation, assessment and control in order to effectively organize and coordinate the production and business activities of enterprises to complete the business objectives and strategic objectives set It is a method and means to implement the strategic goal of the enterprise and improve the management mechanism of the enterprise. Businesses can monitor the progress of their strategic goals through their budgets, help control expenses and predict the cash flows and profits of their businesses. This article starts from the budget management of copper processing enterprises and explores the application of budget management in copper processing enterprises.