论文部分内容阅读
全面预算作为现代化企业重要的管理控制工具,在现代企业管理实务应用中,扮演着越来越重要的角色和发挥着巨大作用;本文以一家国内知名大型变压器企业为例,全面分析在定制化产品制造企业推行全面预算管理给企业管理带来的挑战,并且以案例的形式详细阐述了定制化产品制造企业应该如何进行全面预算管理,对于该类企业实施全面预算管理提供有益的借鉴和指导意义。本文创新之处在于创造性提出以单台产品(项目或订单)为核心,贯穿产品全价值链的预算管理思想和实施方案。
As an important management and control tool of modern enterprise, overall budget plays an increasingly important role and plays an important role in the practical application of modern enterprise management. Taking a well-known large-scale transformer enterprise in China as an example, comprehensive budget analysis of customized products Manufacturing enterprises to implement a comprehensive budget management to enterprise management challenges, and in the form of a case elaborated how customized product manufacturing enterprises should conduct a comprehensive budget management, for such enterprises to implement a comprehensive budget management to provide useful reference and guidance. The innovation of this paper lies in creatively putting forward the idea of budget management and its implementation plan that take the single product (project or order) as the core and runs through the whole product value chain.