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随着航运企业预算管理的实施应用,逐渐暴露出了预算弹性不足、信息化建设滞后、预算编制方法单一等问题。为了更好地推进预算管理,文章介绍了航运企业的特点,并从增加预算弹性、加强预算管理的信息化建设以及动态平衡预算编制三个角度进行了探讨,最后结合三个成本控制方法进行分析。
With the implementation and application of the budget management of shipping enterprises, some problems such as lack of budget flexibility, laggard information construction and single budgeting methods have been gradually exposed. In order to promote the budget management better, this paper introduces the characteristics of shipping enterprises and explores three aspects: increasing budget flexibility, strengthening the information management of budget management and dynamic balance budgeting. Finally, combining three cost control methods .