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一、全面预算管理的背景 1999年是云南铜业集团生死攸关的一年。电解铜市场低迷,再加上我国铜矿资源缺乏,致使铜精矿原料市场竞争相当激烈。为让企业在残酷的市场竞争中立于不败之地,云南铜业集团公司及时制定了在全公司内部推行预算化管理及资金运作等方针政策。其目的是改变被动地依赖市场的局面,立足于企业内部挖潜,通过全面预算管理来强化企业成本管理,使企业生产的各个环节都能感受到市场竞争的压力,通过有效的成本预算和技术改造来使企业渡过难关。
First, the background of a comprehensive budget management 1999 is a year of Yunnan Copper Group’s life and death. Electrolytic copper market downturn, coupled with the lack of copper resources in China, resulting in very competitive copper concentrate raw materials market. In order to allow enterprises to remain invincible in the brutal competition in the market, Yunnan Copper Group Company timely formulated guidelines and policies for the implementation of budget-based management and capital operation within the whole company. Its purpose is to change the situation of passive dependence on the market, based on the internal potential of enterprises, through comprehensive budget management to strengthen the cost management of enterprises so that all aspects of production can feel the pressure of market competition through effective cost budget and technological innovation To enable enterprises to weather the storm.