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成本预算管理最为当代企业、政府机构、事业单位成本费用支出的重要管理手段,在社会经济发展中发挥着重要的作用,然而近年来预算管理的两个顽疾:年底突击花钱始终成为社会的热点问题,以及增量预算管理模式导致的资源配置效益低下问题。文章以某电信运营商成本预算管理模式为视角,探讨如何通过优化预算管理模式等措施解决资源投放效益低下、年底突击花钱这一管理难题。
Cost Budget Management The most important management tools for the cost and expenses of the most contemporary enterprises, government agencies and public institutions play an important role in the social and economic development. However, in recent years, the two chronic diseases of budget management have been that the surprise spending by the end of the year has become a hot issue in the society Problems, and inefficient allocation of resources caused by incremental budget management. From the perspective of a telecom operator’s cost budgeting management model, the article discusses how to solve the management challenge of low efficiency of resource deployment and sudden surprise spending by the end of the year through measures such as optimizing the budget management mode.