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上海汽车制动系统有限公司(简称SABS 公司)是中德合资公司。主要生产经营轿车制动钳、后分泵、防抱死装置(简称 ABS)等制动系统系列产品。公司生产销售的制动钳和后分泵的国内市场占有率50%,ABS 的国内市场占有率90%。产品后分泵出口欧州,ABS 出口马来西亚。1996年至1999年,公司销售收入年平均增长44%,利润年平均增长138%。公司依靠效益积累自我发展并实现投资,生产经营进入良性循环。本文拟就公司的预算管理的实践谈一些看法。1995年,公司开始了预算管理的探索,组织预算管理机构,设计预算模型,建立预算管理程序,形成以预算为中心的管理体系,受益非浅。一、预算管理的意义1.预算是计划的数量化。预算不是简
Shanghai Automotive Brake Systems Co., Ltd. (SABS company) is a Sino-German joint venture. The main production car brake calipers, after the sub-pump, anti-lock device (ABS) and other braking system products. The company produces and sells brake calipers and rear pumps in the domestic market share of 50%, ABS's domestic market share of 90%. After the sub-pump products exported to Europe, ABS exports to Malaysia. From 1996 to 1999, the company's sales revenue grew at an average annual rate of 44% with an average annual increase of 138% in profit. Companies rely on the accumulation of self-development benefits and to achieve investment, production and management into a virtuous circle. This article intends to talk about some of the company's budget management practices. In 1995, the Company benefited greatly from the exploration of budget management, the organization of budget management agencies, the design of budget models, the establishment of budget management procedures and the formation of a budget-centered management system. First, the significance of budget management 1. The budget is the number of plans. Budget is not Jane