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安阳钢铁集团有限责任公司(简称安钢)自2005年实施全面预算管理以来,为公司提升管理、降本增效、应对危机、稳健经营起到了重要作用。但之前的预算管理主要是围绕年度预算进行的,执行中虽有动态调整,但仍难以适应多变的市场,而月预算是对全面预算管理体系的补充和发展,是在年度预算框架内,根据市场变化趋势,按月对年度预算进行细化分解和动态调整,从而使预算能够更好地引导生产经营,最终确保公司全年预算目标的完成。为此,从2012年开始,安钢依照集团公司管理框架,重点在铁前系统、钢后系统、分子公司推行月预算,逐步建立了一套
Anyang Iron and Steel Group Co., Ltd. (hereinafter referred to as the Anyang Iron and Steel) since the implementation of a comprehensive budget management in 2005, for the company to enhance management, reduce costs and increase efficiency, crisis response, sound operation has played an important role. However, the previous budget management mainly focused on the annual budget. Although it was dynamically adjusted in implementation, it was still difficult to adapt to the changing market. However, the monthly budget supplements and develops the comprehensive budget management system and is within the framework of the annual budget. According to market trends, the annual budget breakdown and dynamic adjustment of the annual budget, so that the budget can better guide the production and operation, and ultimately ensure the completion of the company’s annual budget targets. To this end, from 2012 onwards, Anyang Iron and Steel Group in accordance with the management framework, focusing on the pre-iron system, post-steel systems, molecular companies to implement the monthly budget, and gradually establish a