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零基预算管理(Zero-BaseBudgeting,以下简称ZBB)作为一种资源控制和配置方法,克服了多数啤酒企业沿用的“基数加增长”的增量预算编制方式中的不足,体现了全员、全过程的主动管理思想,是现代企业制度下有效的管理模式。本文结合我国啤酒企业的实际情况,就零基预算管理在啤酒企业中的应用展开论述,指出了零基预算管理工作的特点、意义和作用,并提出了加强零基预算管理工作的具体措施,以求促进企业预算管理工作的有效开展,促进企业经济效益的不断提高。
Zero-Base Budgeting (ZBB), as a resource control and configuration method, overcomes the deficiencies in the incremental budget formulation adopted by most beer enterprises and reflects the fact that full-time The whole process of active management thinking is an effective management mode under the modern enterprise system. Based on the actual situation of beer enterprises in our country, this paper discusses the application of zero-based budget management in beer enterprises, points out the characteristics, significance and functions of zero-based budget management and puts forward specific measures to strengthen the management of zero-based budgets. In order to promote the effective implementation of enterprise budget management, and promote the continuous improvement of economic efficiency of enterprises.