一、成本费用“两精”管理模式的提出我公司推行全面预算管理已有好几年,但其表现形式仅为大包干的承包方式,在预算管理的“全面性”及成本费用的“细”、“准”上还存在一定的差距,主要表现在:一是各单位管理水平和管理理念差异较大,公司部分单位对全面预算管理的理解较片面,认为全面预算管理只是财务部门的事情,一些职能部门只是消极地应付,甚至产生抵触情绪。二是相关职能部门缺乏有效协调,管理流程不畅,并把全面 First, the cost of There are still some gaps on the “fine”, “quasi ”, mainly in: First, the unit management level and management concepts vary greatly, some units of the company comprehensive understanding of the budget management is more comprehensive, that a comprehensive Budget management is just a matter for the finance department. Some departments just deal with it negatively and even generate resistance. Second, the lack of effective coordination of the relevant functional departments, poor management processes, and comprehensive