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随着社会的不断发展,生产技术不再是衡量企业发展能力的唯一关键要素,与此相对应的企业管理已成为企业的核心竞争力。对于企业发展中掌握着企业命脉的财务管理来说,预算管理在企业的财务管理中发挥着巨大的效用。然而当前制造企业在预算管理方面仍存在许多问题,本文对此做出了相应的总结并提出了一些可行性建议。
With the continuous development of society, production technology is no longer the only key factor to measure the development capability of an enterprise, and the enterprise management corresponding to it has become the core competitiveness of an enterprise. For the financial management that holds the lifeline of the enterprise in the development of the enterprise, the budget management plays a great role in the financial management of the enterprise. However, there are still many problems in the current budget management of manufacturing enterprises. This article makes a corresponding summary and puts forward some feasible suggestions.