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现代企业管理的重要内容之一就是全面预算管理,其能够对企业各部门的生产经营活动做出合理的安排,并体现出一种全方位管理、全员参与、全过程控制的特征。事实证明,全面预算管理能够使得企业各部门的工作配合更加协调,企业的资源也能够够得到更为合理的配置。目前,全面预算管理已经逐渐在全球范围内得到推广,其在企业运营中的作用也越发明显,我国很多机械制造企业也都开展了全面预算。但从客观角度来看,机械制造企业全面预算管理的实施并非一帆风顺,其中还存在着一些问题,需要我们思考并解决。
One of the most important contents of modern enterprise management is overall budget management, which can make reasonable arrangements for the production and business activities of various departments of the enterprise and embodies the characteristics of a full-scale management, full participation and overall process control. Facts have proved that the overall budget management can make the coordination of the various departments of the enterprise more coordinated and the resources of enterprises can be more reasonably configured. At present, the comprehensive budget management has been gradually promoted around the world, and its role in the business operation has become more and more obvious. Many Chinese machinery manufacturers have also carried out a comprehensive budget. However, from an objective point of view, the implementation of a comprehensive budget management system for machinery manufacturing enterprises is not easy and there are still some problems that need our consideration and resolution.