论文部分内容阅读
经济全球化快速发展,中国企业引入了诸多的管理体系,如质量管理体系、环境管理体系、环境健康管理体系、生产现场5S管理、6σ管理、价值链管理、作业成本管理等等,五花八门,站在单一角度来看都能看到成效,但从企业整体,特别是集团整体而言,则出现各行其是、机构臃肿、相互推诿等弊病,而这些弊病最终集中体现在会计核算的结果是管理无成效。这种状态下,不管是财务管理者、还是企业经营者,都特别渴望获取改善现状的解决方案。本文站在一个财务工作者的角度,就工作实践中所认识到的全面预算对整合企业,特别是集团型企业中各类财务管理、各类经营管理的作用做了详细论述。
With the rapid development of economic globalization, Chinese enterprises have introduced many management systems, such as quality management system, environmental management system, environmental health management system, 5S management on production site, 6σ management, value chain management, and job cost management. From a single point of view can see the results, but from the enterprise as a whole, especially the group as a whole, then appeared to be doing their own thing, bloated bodies, pushing each other and other ills, and these ills ultimately embodied in the accounting results as a management ineffective . In this state, both financial managers and business owners are particularly eager to find solutions to their problems. From the perspective of a financial worker, this paper discusses in detail the role of the overall budget recognized in the work practice on various types of financial management and various types of management in the integrated enterprises, especially the group-type enterprises.