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1、引言随着国家“十二五”计划的实施以及对轨道交通建设的大规模投资,轨道交通车辆制造行业竞争在未来十年内将愈演愈烈。企业要想在竞争中取胜,除了紧盯市场、努力发展和开拓市场之外,还要苦练内功,加强企业内部管理,提高自身迎接市场挑战的素质,向管理要效益。全面预算管理因为其独特的功能和作用,正被越来越多的企业所应
1. Introduction With the implementation of the national “Twelfth Five-Year Plan” and large-scale investment in rail transit construction, the competition in the manufacturing industry of rail transit vehicles will intensify in the next ten years. Enterprises in order to win in the competition, in addition to keep an eye on the market, and strive to develop and develop the market, but also hard skills, strengthen internal management, improve their own quality to meet the challenges of the market, to manage to benefit. Total budget management is being applied by more and more enterprises due to its unique functions and functions