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随着市场经济体制改革不断深入,近几年制造类企业技术装备水平迅速提高,生产规模不断扩大,传统的预算管理模式已经难以适应企业发展的客观要求。如何融合、集成先进的理论、方法和技术来创新制造类企业的预算管理方法,从而解决预算管理所面临的各种问题,是当前必须思考和解决的问题。(一)存在的问题一是预算管理工作过于集中在财务部门。虽然在全面预算编制、过程控制
With the deepening of market economy system reform, in recent years, the level of technology and equipment of manufacturing enterprises has rapidly risen and their production scale has been constantly expanded. The traditional budget management model has been difficult to meet the objective requirements of enterprise development. How to integrate and integrate advanced theories, methods and techniques to innovate the budget management methods of manufacturing enterprises so as to solve the various problems that the budget management faces is a problem that must be considered and solved at present. (A) of the problems First, the budget management is too focused on the financial sector. Although in full budgeting, process control