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随着市场经济的发展,面对复杂多变的经济环境,对于企业来说,预算管理显得尤为重要,它是企业优化资源配置、合理控制成本费用、增加企业利润、实现企业长远目标的有效手段。企业在普遍实施全面预算管理过程中,实现预算管理的重要环节主要在于预算控制,其手段和方法都影响着预算管理的实现,并从不同程度上反馈企业预算管理的合理性和科学性。本文在预算控制理论的基础上,从某航空公司的实际情况出发并结合行业的特性,简单分析了目前预算控制的现状,重点提出了如何做好预算控制的具体措施。
With the development of market economy and the complex and ever-changing economic environment, budget management is particularly important for enterprises. It is an effective measure for enterprises to optimize the allocation of resources, reasonably control costs, increase profits and achieve the long-term goal of the enterprise . Enterprises in the process of universal implementation of a comprehensive budget management, budget management to achieve an important part of the main budget control, its methods and methods affect the implementation of budget management, and to varying degrees, corporate budget management feedback rationality and scientific. Based on the theory of budget control and starting from the actual situation of an airline and combining with the characteristics of the industry, this paper simply analyzes the present situation of budget control and puts forward the concrete measures of how to do a good job of budget control.