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随着先进管理理念的不断引入和更新,企业管理水平在逐渐提升。企业预算管理作为一项实现企业战略和资源有效配置的手段,已逐渐被现代一般的大中型企业所认知,并被纳入其管理体系,成为实现企业年度工作计划,指导日常管理的有效办法,对企业经营绩效的提升起着重要的作用。但预算在实践中仍然存在一定理念与实际的问题,以当前企业在预算管理中存在的困扰与死结,分析现有预算编制方法和执行中存在的问题,进而从预算软件,ERP和OA等现有的技术方面对预算管理水平的提升提出一些改进的对策与建议。
With the continuous introduction and update of advanced management concepts, the level of enterprise management is gradually increasing. As a means to realize the effective allocation of corporate strategy and resources, enterprise budget management has gradually been recognized by large and medium-sized modern enterprises and has been incorporated into its management system. It has become an effective way to realize the annual work plan of enterprises and guide the daily management. The improvement of business performance plays an important role. However, in practice, there are still some problems with the concept and reality of the budget. Based on the current problems and problems in the budget management of the enterprise, the existing methods and problems in the preparation of the budget are analyzed. From the perspective of the budget software, ERP and OA, Some technical aspects put forward some countermeasures and suggestions for improving the level of budget management.