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众所周知,预算管理通过预算对企业的生产计划、财务计划以及其他相关资源进行分配和控制,以达到既定的生产经营计划的一种手段。预算管理进入企业以来,其在企业运营以及整体战略实现中起到了不可替代的作用。然而,在实际的应用当中,预算管理的实施以及执行效果都存在一定的问题。本文结合煤炭企业预算管理,分析了预算管理的实施难点,研究相应的管理对策,并对实施效果进行了预测分析。
It is well-known that budget management allocates and controls enterprises’ production plans, financial plans and other related resources through budgets so as to achieve a planned production and operation plan. Since its entry into the enterprise, budget management has played an irreplaceable role in the operation of enterprises and the realization of the overall strategy. However, in actual application, there are some problems in the implementation of budget management and the implementation effect. Based on the budget management of coal enterprises, this paper analyzes the implementation difficulties of budget management, studies the corresponding management countermeasures, and forecasts and analyzes the implementation results.