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预算管理是企业财务管理的起点,也是其财务管理的核心,不仅在很大程度上体现企业整体财务运作水平的高低,更是合理安排资金、优化企业资源配置的重要保障。本研究在企业预算工作中现存问题基础上,重点分析了PDCA循环方法在ABC公司预算工作中的应用,通过闭环的反馈控制系统,加强过程控制,为优化企业预算流程提供了一个全新的方法。
Budget management is the starting point of the enterprise financial management, but also the core of its financial management, not only to a large extent reflects the overall level of financial operations of enterprises, but also a reasonable arrangement of funds, optimize the allocation of resources, an important guarantee. Based on the existing problems in the enterprise budgetary work, this study focuses on the application of PDCA cycle method in the budgetary work of ABC Company. Through the closed-loop feedback control system, it strengthens the process control and provides a completely new method for optimizing the enterprise budget process.