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介绍了我国超高压企业预算管理的现状 ,指明超高压企业和一般工业企业预算管理的差别 ,提出采用定量分析和定性分析结合的办法 ,建议从责任中心的权利和义务、建立和健全生产定额、维护定额、确定本企业的目标总成本、科学地制定各责任单位费用预算、建立费用预算管理组织等 5个方面 ,改善超高压企业的费用预算机制。
Introduced the status quo of China’s ultra-high pressure enterprise budget management, pointed out the difference between the budget management of ultra-high pressure enterprises and general industrial enterprises, proposed a combination of quantitative analysis and qualitative analysis, proposed rights and obligations from the responsibility center, established and improved the production quota, Maintain the quota, determine the total cost of the target of the company, scientifically formulate the expense budget of each responsible unit, and establish an expense budget management organization, etc., and improve the cost budget mechanism of the ultrahigh-pressure enterprise.