论文部分内容阅读
当前,预算管理已被越来越多的企业管理者所认同,尤其是预算管理中的全面预算管理往往是企业做为成本控制,实现利润的有力保证。而预算管理中有两项基本职能:决策和控制。如果在实际应用中,不加以关注预算的职能,忽略了企业的决策管理与控制管理,则会弱化预算的功效,无法实现企业的经营目标。本文对预算管理及现状做了简单的分析并结合当前预算管理中存在的问题来谈加强预算管理,提高决策与控制功能。
At present, budget management has been accepted by more and more enterprise managers. In particular, budget management in budget management is often a powerful guarantee for enterprises to control costs and realize profits. There are two basic functions in budget management: decision-making and control. If we do not pay attention to the function of budget in the practical application and ignore the decision-making management and control management of enterprises, we will weaken the effectiveness of the budget and fail to achieve the business objectives of the enterprise. This article made a simple analysis of the budget management and the status quo and combined with the problems in the current budget management to talk about strengthening the budget management and improve the decision-making and control functions.