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作为一种较为有效的成本控制方法,全面预算管理方法的运用,可以使风险高、成本高和投入高的石油企业的成本控制问题得到解决。但是,就目前来看,大多数石油企业在运用全面预算管理方面存在着认识不高、体系不健全和制度不完善的问题,从而导致了全面预算管理的实践效果有限。因此,本文对全面预算管理在石油企业运用中的问题进行了分析,并提出了相关建议来完善石油企业的全面预算管理,从而以期为企业的管理者提供一些参考。
As a more effective method of cost control, the use of a comprehensive budget management method can solve the problem of cost control of petroleum enterprises with high risk, high cost and high investment. However, for the moment, most petroleum enterprises have problems of lack of understanding, unsound systems and imperfect systems in using overall budget management, resulting in limited practical effect of total budget management. Therefore, this article analyzes the problems of the application of the comprehensive budget management in the petroleum enterprises and puts forward some suggestions to improve the overall budget management of the oil enterprises so as to provide some reference for the managers of the enterprises.