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随着当前中小制造企业管理水平的不断提高,越来越多的企业意识到全面预算管理在企业管理中的重要性,全面预算管理不仅有利于加强中小制造企业的战略控制,而且有利于加强企业的内部控制,对企业的长远发展具有重要意义。本文首先对全面预算管理进行概述,接着分析了全面预算管理在中小制造企业应用中存在的问题,最后介绍提高中小制造企业全面预算管理应用效果的有效措施。
With the continuous improvement of the management level of small and medium manufacturing enterprises, more and more enterprises are aware of the importance of total budget management in business management. Comprehensive budget management is not only conducive to strengthening the strategic control of small and medium-sized manufacturing enterprises, but also to strengthening enterprises The internal control of the enterprise’s long-term development is of great significance. This article first summarizes the comprehensive budget management, and then analyzes the problems existing in the application of total budget management in small and medium-sized manufacturing enterprises. Finally, it introduces the effective measures to improve the overall budget management application effect of small and medium-sized manufacturing enterprises.