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随着全球贸易增长放缓,中国经济已进入新常态,整体经济不景气,而传统制造企业则被推到了生死存亡的风口浪尖。外部市场竞争的加剧导致企业效益下滑,而企业全面预算与实际执行的严重脱节,则直接导致了企业生产各环节成本管理的失控。“凡事预则立,不预则废”。种种现实已迫使传统制造企业必须放下架子,全面审视剖析自身管理劣态,以做好全面预算为切入点,为企业的持续健康发展扭转局势。
With the global trade slowing down, the Chinese economy has entered a new normal and the overall economy is in a downturn. Traditional manufacturing enterprises are pushed to the cusp of life and death. The exacerbation of competition in the external market led to a decline in the efficiency of enterprises. However, the serious disjunction between the overall budget and the actual implementation of the enterprise directly led to the loss of cost control in all aspects of production. “Forewarned is forearmed, without prejudging the waste”. All kinds of realities have forced the traditional manufacturing enterprises to put aside their shelves, comprehensively examine and analyze their own management abuses, take a comprehensive budget as a starting point and turn the situation on for the sustained and healthy development of the enterprises.