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随着人们生活水平的提高,对汽车需求的日益增长,汽车行业呈现出蓬勃发展的态势,这给与汽车相关的行业带来机遇和挑战。为了在激烈的市场竞争中立于不败之地,企业努力提高自身的管理能力,其中尤为重要的手段之一就是实施预算管理。以烟台C公司(中美合资)为例,笔者提出汽车零部件的预算编制、预算执行过程中存在的问题,并给出相应的建议。
With the improvement of people’s living standards and the increasing demand for automobiles, the automotive industry has shown a booming situation, which brings opportunities and challenges to the automobile-related industries. In order to be invincible in the fierce market competition, enterprises strive to improve their management capabilities, one of the most important means is to implement the budget management. Taking Yantai C Company (Sino-U.S. Joint venture) as an example, the author puts forward the problems in the process of budget preparation and budget implementation of auto parts, and gives corresponding suggestions.