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预算控制是一种创新的事前预测、监督管理机制,将预算管理制度纳入到企业管理框架是企业决策管理机制日趋法制化、科学化、现代化的重要体现。对于企业的全面预算管理而言,过度强调预算管理的刚性或者柔性,都是片面而不科学的。因此,在企业全面预算管理的过程中,应在全面预算管理组织、预算执行以及预算考评等方面保持一定的刚性,增强预算管理的执行力和约束力,确保全面预算方案的有效实施;另一方面在预算的编制、预算指标的分解以及预算适时调整等方面保持一定程度的柔性,切合实际,有效调节、控制不确定因素造成的成本支出。两方面齐头并进,刚柔并济,共同推进企业全面预算管理系统的不断完善和发展,从而取得效益最大化。
Budget control is an innovative forecasting and supervising management mechanism. Incorporating the budget management system into the enterprise management framework is an important manifestation of the increasingly legalized, scientific and modern decision-making mechanism of enterprises. For enterprise’s overall budget management, excessive emphasis on the rigidity or flexibility of budget management is both unilateral and unscientific. Therefore, in the process of enterprise’s overall budget management, it should maintain a certain rigidity in the aspects of overall budget management organization, budget implementation and budget appraisal, enhance the execution and binding of budget management and ensure the effective implementation of the comprehensive budget plan. Another In the aspect of budget preparation, budget index decomposition and budgeting timely adjustment, the Company maintained a certain degree of flexibility and practically and effectively adjusted and controlled the costs and expenses caused by the uncertainties. Go hand in hand with both sides, combine rigidity and softness, and jointly promote the continuous improvement and development of the enterprise’s comprehensive budget management system so as to maximize benefits.