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全面预算管理已成为现代化企业不可缺少的一种管理模式,对企业的成熟与发展起着巨大的推动作用,但它在制造业企业中的应用还不够成熟和完善,其理论和实践方面还存在着一些问题。为了实现制造业企业更好的发展,本文便首先就制造业企业全面预算管理中存在的问题做一个简单的分析,然后着重探讨了构建制造业企业全面预算管理体系的具体对策。
Total budget management has become an indispensable mode of management for modern enterprises, which plays a huge role in promoting the maturity and development of enterprises. However, its application in manufacturing enterprises is not yet mature and perfect, and its theory and practice still exist Some questions. In order to achieve a better development of manufacturing enterprises, this paper first makes a simple analysis of the problems existing in the overall budget management of manufacturing enterprises, and then focuses on the specific measures to build a comprehensive budget management system for manufacturing enterprises.