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全面预算管理是在预测和决策的基础上,围绕企业战略目标,对一定时期内企业资金的取得和投放、各项收入和支出、企业经营成果及其分配等所做出的具体安排。财务预算、资本预算、筹资预算等共同组成企业的全面预算。建筑施工企业的全面预算管理就是通过编制预算、执行预算、修订预算、考核和评价预算使企业经济资源的流入和流出控制在有效的范围内;使企业的财务管理、施工管理、质量管理、安全管理、物资设备管理、人力资源管理等企业管理的子系统能够相互协调,实现企业年度的经营目标。由于建筑施工企业的管理行为受市场、业主、工程质量、施工工期、施工条件等诸多因素的影响,出现了企业内部管理的不协调性。通过实施全面预算管理可以消除内部管理的不协调性,增强全体员工的节约降耗意识,提高效率意识以及对市场变化的洞察能力;规范企业经济指标及数据设置、细化内部核算,真正实现量化管理、动态管
Comprehensive budget management is based on the prediction and decision-making, based on the strategic objectives of the enterprise within a certain period of time to obtain and put money into the business, the various income and expenditure, business results and the allocation made by the specific arrangements. Financial budget, capital budget, financing budget, etc. together constitute the overall budget of the enterprise. The comprehensive budget management of construction enterprises is to control the inflow and outflow of economic resources of enterprises through the preparation of the budget, the implementation of the budget, the revision of the budget, the assessment and evaluation of the budget so that the enterprise’s financial management, construction management, quality management, safety Management, materials and equipment management, human resources management and other business management subsystem can coordinate with each other to achieve business goals for the year. Because of the management behavior of construction enterprises by the market, the owners, the quality of the project, construction period, construction conditions and many other factors, there has been inconsistency in the internal management of enterprises. Through the implementation of a comprehensive budget management can eliminate the inconsistency of internal management, enhance awareness of all staff to save energy consumption, improve efficiency awareness and market insight on changes in ability; standardize enterprise economic indicators and data set, internal accounting refinement and truly quantify Management, dynamic management