网络环境下物流企业弹性预算管理模式研究

Research on the Elasticity Budget Management Model of Logistics Enterprise Under the Environment of Network

市场经济条件下,物流企业原有的固定预算管理模式难以发挥控制与评价作用。弹性预算虽然可以多个业务水平实现控制与评价功能,但是如果没有计算机网络所构筑的管理平台,这种预算管理模式是难以应用的。在计算机网络系统的支持下,从信息的收集、到费用的分解和预算的编制,都为物流企业实施弹性预算管理模式创造了条件。

Under the terms of market economy, fixed originally budget management model of Logistics enterprise is difficult to play control and appraisement roles. Though elasticity budget can realize control and appraisement function to many business levels, if there is not management platform where computer networks are constructed, this kind of budget management model is hard to be applied. Under the support of computer network system, information collection and expense decomposition and budget compilation have created conditions for Logistics enterprise to implement elasticity budget management model.