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本文通过对陕西长岭电子科技有限责任公司在执行预算管理中存在问题的分析,有针对性的提出改进措施:以企业战略为基础实施预算管理;坚持“战略、预算与绩效高效互动”的原则,建立“运作计划体系”、“预算执行评估体系”和“预算调整体系”;强化现金流量的预算管理;细化成本核实,优化生产组织流程,提高成本管理水平。
Based on the analysis of the existing problems in the execution of budget management by Shaanxi Changling Electronic Science and Technology Co., Ltd., the paper puts forward the improvement measures pertinently: implementing the budget management based on the enterprise strategy; insisting on the “efficient interaction of strategy, budget and performance” , The Bank established the “Operational Planning System”, “Budget Execution Evaluation System” and “Budget Adjustment System”; strengthened the budget management of cash flow; refined the cost verification, optimized the production organization process and raised the cost management level .