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随着市场经济发展步伐的不断加快,我国各行业间竞争日益激烈,现阶段我国航空企业也面临着前所未有的冲击。要想确保航空公司稳健发展不仅要积极提高自身服务质量,而且还要重视内部管理工作。预算管理是内部管理的重要内容之一,全面实现预算管理不仅能够充分实现资源整合,改善物流和资金流,提高资源使用效率,而且还能够有效控制和防范经营风险的发生,对航空公司稳健发展有着现实意义。本文就全面预算管理在航空公司管理中的运用进行了讨论,首先文章阐述了全面预算管理的相关概念,然后讨论了航空公司实现全面预算管理的内容及特点,之后指出了现阶段航空公司实现全面预算管理过程中存在的困难,最后提出了一些有针对性建议以促进航空公司整体管理质量的提高。
With the accelerating pace of market economy development, the competition among various industries in our country is increasingly fierce. At this stage, Chinese aviation enterprises are also facing an unprecedented impact. To ensure the steady development of airlines not only actively improve their service quality, but also attach importance to internal management. Budget management is an important part of internal management. The full implementation of budget management can not only fully realize the integration of resources, improve the flow of logistics and capital, improve the efficiency of resource utilization, but also effectively control and prevent the occurrence of operational risks and ensure the steady development of airlines Has practical significance. This article discusses the application of total budget management in airline management. Firstly, the article elaborates the related concepts of total budget management, and then discusses the contents and characteristics of airlines in achieving full budget management. Then it points out that at this stage, The difficulties in the process of budget management and finally put forward some targeted suggestions to promote the improvement of the overall management quality of airlines.