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施工企业普遍存在僧多粥少、垫资、交纳保证金的情况。点多面广,生产周期长,成本控制难,不定性因素多,如果事先没有统一计划,势必不利于挖掘企业的潜力,甚至造成公司资源浪费、机会成本增加。尤其是有限的现金流往往不能用到刀刃上。全面预算是一种管理工具,也是一套系统的管理方法。全面预算通过合理分配企业人、财、物等战略资源协助企业实现既定的战略目标,并与相应的绩效管理配合以监控战略目标的实施进度,控制费用支出,并预测资金需求和利润。
Construction companies generally have more money, capital, pay the deposit situation. Point wide, long production cycle, cost control is difficult, uncertain factors, if there is no unified plan in advance, is bound not to tap the potential of enterprises, and even cause the company a waste of resources, the opportunity cost increases. In particular, limited cash flow often can not be used on the blade. Overall budget is a management tool, but also a systematic approach to management. The overall budget assists the enterprise in realizing the established strategic objectives by reasonably allocating strategic resources such as enterprise, financial and material resources and cooperating with the corresponding performance management to monitor the implementation progress of the strategic objectives, control the expenses and forecast the demand for funds and profits.