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预算管理作为现代企业管理体系的重要组成部分,对企业控制生产经营管理活动,实现既定战略目标起着重要作用。但企业管理目标的达成不能单纯依赖预算管理制度,还需要有效的执行和顺时的调整来保障制度初衷的实现。许多企业因为执行乏力、调整滞后而导致预算管理不能达到预期效果,没有发挥应有的作用,企业管理目标因此难以实现。本文将对企业在预算管理执行和调整中面临的问题加以探讨,分析影响企业预算管理执行调整的因素,并给出相应对策,为企业实现预算管理目标提供参考。
As an important part of the modern enterprise management system, budget management plays an important role in controlling the production, operation and management activities and realizing the stated strategic goals. However, the achievement of the goal of enterprise management can not rely solely on the budget management system, but also needs effective implementation and timely adjustment to ensure the realization of the original intention of the system. Because of the weak execution and the adjustment of the lag, many enterprises fail to achieve the expected results by budget management and do not play their proper role. As a result, their management goals are hard to come by. This article will discuss the problems faced by enterprises in the implementation and adjustment of budget management, analyze the factors affecting the implementation and adjustment of budget management in enterprises, and give corresponding countermeasures to provide references for enterprises to achieve their budget management goals.