论文部分内容阅读
近年来,随着市场经济的发展和市场竞争的日趋激烈,以及伴随着国外商业连锁企业在我国的发展壮大,我国的商业零售行业,如超市和零售药店也开始效仿这种经营模式并且不断在市场中推行,取得了一定的销售优势。在激烈的市场竞争中,为帮助连锁企业确立经营目标、降低经营风险和运营成本、提高经营效率,就必须重视加强预算管理。预算管理作为企业管理的核心,贯穿企业管理活动的每个环节,是实现企业经营目标、提高经营业绩、提高管理水平的有效途径。预算管理在我国连锁企业正在逐步推广,但是还存在诸多问题,本文针对当前我国连锁企业预算管理存在的问题,提出了改进的建议。
In recent years, with the development of market economy and increasingly fierce market competition, as well as the development and expansion of foreign commercial chains in our country, the commercial retail industry in our country, such as supermarkets and retail pharmacies, has also begun to follow this mode of operation and continuously Market promotion, has made some sales advantage. In the fierce competition in the market, in order to help the chain establish business objectives, reduce operational risks and operating costs, and improve operational efficiency, we must attach importance to strengthening budget management. As the core of enterprise management, budget management runs through every link of the enterprise management activities and is an effective way to achieve the business objectives, improve the business performance and improve the management level. Budget management in our country chain enterprises are gradually promoted, but there are still many problems, this article aims at the current problems of China’s chain management budget management, put forward suggestions for improvement.