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工业企业在以往的预算管理工作中,将重点放在了成本结果方面,对成本产生的过程产生了一定程度的忽视,这就导致工业企业运行过程中所产生的间接费用得不到有效的管理和控制。而新时期,工业企业在积极加强预算管理的过程中,应用了作业成本法,一定程度上提升了企业预算管理水平,弥补了传统预算管理中的缺陷,为提升工业企业的重要竞争力奠定了良好的基础。
In the past, the budget management of industrial enterprises focused on the cost result and neglected to some extent the process of cost generation, which led to the indirect management of the cost of industrial enterprises can not be effectively managed And control. In the new period, in the process of actively strengthening the budget management, the industrial enterprises applied the ABC method, which improved the budget management level of the enterprise to a certain extent, made up for the defects in the traditional budget management and laid the foundation for enhancing the important competitiveness of industrial enterprises Good foundation.