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全面预算包括资本预算、现金预算和利润预算,而利润预算又包括着成本费用等项预算。全面预算管理是预算管理的最高形式,就是在资金预算的基础上增加利润预算,是资金预算的进一步延伸。严格地说,全面预算管理就是通过预算来确定和监控组织经营目标(主要是利润)的系统。在现代条件下,全面预算管理的关键是将预算指标与战略、生产经营活动与奖惩结合起来。当下,建筑施工企业实施全面预算管理的甚少,有的半途而废或者作用不明显。本文就全面预算管理在施工企业应用中遇到的问题提出一些看法与改进建议。
The overall budget includes the capital budget, cash budget and profit budget, while the profit budget includes the cost and other items of the budget. Total budget management is the highest form of budget management, that is, increasing the profit budget on the basis of the capital budget is a further extension of the capital budget. Strictly speaking, total budget management is the system through budget to identify and monitor the business objectives (mainly profits) of the organization. Under modern conditions, the key to comprehensive budget management is to combine budget indicators with strategies, production and management activities, and rewards and punishments. At present, the construction enterprises to implement a comprehensive budget management little, and some halfway or no obvious role. This article puts forward some opinions and suggestions for improvement on the problems encountered in the construction enterprise application of the comprehensive budget management.