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(一)石油销售企业预算考评现状及问题1.考评指标未形成体系(1)缺少过程控制指标。首先,不少石油销售企业没有对预算编制质量进行考评,投资预算编制的时间性、准确性与、完整性等还存在问题。其次,出现频繁对预算进行较大金额调整,擅自变更、不按方案执行预算等情况。再次,没有对投资预算执行情况进行考评,没有对预算差异形成原因进行深入分析,不利于相关管理者及时、准确掌握预算执行
(A) the current situation and problems of oil sales budget assessment 1. Evaluation system did not form a system (1) the lack of process control indicators. First of all, many oil sales companies do not evaluate the quality of the budget preparation, investment budgeting timeliness, accuracy and completeness there are still problems. Second, there have been frequent adjustments to the budget in larger amounts, changes without authorization, and failure to implement the program’s budget. Again, no evaluation of the implementation of the investment budget, did not conduct in-depth analysis of the reasons for the formation of budget differences, is not conducive to the relevant managers in a timely and accurate grasp of the implementation of the budget