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预算管理是为数不多的能把组织所有关键问题融于一体的管理控制方法之一。本文从国内外预算理论的发展和集装箱码头预算管理的实践经验出发,总结、归纳了集装箱码头在预算管理中可能存在的四个误区,提出了如何提高预算管理在集装箱码头运用效果的三点想法,并对未来预算管理在集装箱码头中的发展进行了探讨。
Budget management is one of the few management controls that brings together all the organization’s key issues. Based on the domestic and international budget theory and practical experience of container terminal budget management, this paper summarizes and concludes four possible errors in container terminal budget management and puts forward three suggestions on how to improve the application of budget management in container terminal. , And explored the future development of budget management in container terminals.