现代企业制度要求企业以生存和发展为目的,减少不利的因素适应资源配置的客观经济规律。肉食品加工企业由于畜禽原料的季节性影响,随季节变化的企业弹性管理便运应而生。 弹性管理是企业内部的一种事前预算、事中控制、事后监督的预算管理,是一种定性分析和定量分析相辅相成的方法,它依据市场的需求和供给,针对企业内部的物流和信息流,及时地寻找差异和弥补不足。 肉食品加工企业由于生产经营中外部环境一系列不确定因素的影响,要求决策者有一个准确的预测分析,随 The modern enterprise system requires that enterprises aim for survival and development, and reduce unfavorable factors to adapt to the objective economic rules of resource allocation. Because of the seasonal influence of raw materials of livestock and poultry, meat processing enterprises have evolved with the elastic management of seasonal changes. Elastic management is a kind of pre-budget budget, intra-state control, and post-supervision budget management within the company. It is a method of complementarity between qualitative analysis and quantitative analysis. It is based on the needs and supply of the market, and is aimed at the internal logistics and information flow. Find differences and make up shortcomings in a timely manner. Meat processing companies require the decision makers to have an accurate forecast analysis due to a series of uncertainties in the external environment of production and operation.