摘要
预算管理是企业管理会计中非常重要的一环,加强预算管理,可以帮助企业制定有效的经营策略和管理决策,提高经营效益和管理水平。然而,目前企业的预算管理还存在一些问题,如预算制定不够科学、准确,预算执行出现偏差、预算管理体系不够完善,严重影响了企业的经营效果。分析企业预算管理存在的问题并提出了解决方案。
Budget management is a very important part of enterprise management accounting.Strengthening budget management can help enterprises formulate effective business strategies and effective management decisions and improve business efficiency and management level.However,there are still some problems in the budget management of enterprises,such as insufficient scientific and accurate budget formulation,deviation in budget implementation,and imperfect budget management system,which seriously affects the operating effect of enterprises.This paper analyzes the problems existing in enterprise budget management and propose some solutions.
作者
施雪妍
阚晓川
SHI Xue-yan;KAN Xiao-chuan(Liaoning Branch,Tianyuan Quan Accounting Firm(Special General Partnership))
出处
《当代会计》
2023年第5期28-30,共3页
Contemporary Accounting
关键词
管理会计
预算管理
企业
management accounting
budget management
enterprise