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预算是通过系统的方法,分配企业的财务、实物以及人力等各项资源,进行合理的预算有助于控制企业开支,预测企业的现金流与利润,实现企业所设定的战略目标,全面预算则是在前者的基础上,反映企业未来某一特定期间的财务计划,一般不会超过一年,预算通过对业务、资金、信息和人才的整合,来对企业的各项资源进行合理配置,反映出企业的实际需要。众所周知,在经济全球化、在市场经济的环境下,企业之间的竞争异常激烈,资源的短缺与人才的稀缺,使企业的利润空间也逐渐变小,企业更加需要提高生产经营效率,降低生产成本。基于此,企业管理者和财务人员应该重视全面预算管理这一重要的管理模式,对本企业的财务状况和经营状况了然于心,对生产、成本及现金收支等进行合理预测,进而实现企业的目标利润,促进企业的可持续发展。本文将以江苏省连云港汽车运输公司为例,对汽车运输公司如何推行全面预算管理进行论述。
Budgeting is a systematic approach that allocates resources such as financial, physical, and human resources to a company. Making a reasonable budget helps to control corporate expenditures, predict the cash flow and profits of the enterprise, and achieve the strategic goals set by the enterprise. The overall budget It is based on the former and reflects the future financial plan of the enterprise in a specific period in the future, generally it will not exceed one year. The budget allocates the various resources of enterprises through the integration of business, capital, information and talents, Reflects the actual needs of enterprises. As we all know, under the environment of a market economy, under the environment of a market economy, the competition among enterprises is extremely fierce. The shortage of resources and the scarcity of talents make the profit margins of enterprises become smaller and smaller. Enterprises need to improve the efficiency of production and management and reduce the production cost. Based on this, business managers and finance staff should pay attention to the important management mode of total budget management. They have a clear understanding of the financial status and operating conditions of the enterprise, make reasonable forecasts on production, costs and cash receipts and payments, The target profit, promote the sustainable development of enterprises. This article will be Lianyungang, Jiangsu Province, as an example of automobile transport companies, how to implement a comprehensive vehicle transport company to discuss budget management.