论文部分内容阅读
随着市场经济的快速发展,企业粗放式的管理模式已经难以适应当前的经济环境,急需向精细化的管理模式转变,通过实施全面预算管理,以达到有效控制成本费用支出,提高资金使用效益的目的。本文从分析企业实施预算管理的必要性入手,对企业构建预算管理体系以及实施的保障措施进行探讨,进而达到降本增效的管理目标。
With the rapid development of market economy, extensive management mode of enterprises has been difficult to adapt to the current economic environment, the urgent need to shift to the refined management mode, through the implementation of a comprehensive budget management, in order to achieve effective control of cost and expenditure, improve the efficiency of the use of funds purpose. This article begins with the analysis of the necessity of implementing budget management in enterprises, and discusses the construction of the budget management system and the implementation of the safeguards in order to achieve the management goal of cost reduction and efficiency improvement.