浅议预算管理常见问题及对策

Brief discussion on common problems occurred in budgeting management and countermeasures

通过对我国全面预算管理包括成本预算的计算、预算的编制及预算执行中出现的常见问题进行分析,提出了全面预算的编制要从公司发展长远战略角度出发,在成本预算方面应突破传统方法,并建立预算执行的调整和评估体系力求预算具有一定的弹性以实现资源的有效配置。

As an important means of managing and controlling, budget is widely used in business operation. In addition to the lack of management experience, many businesses have not well grasped the theory, which influences its promotion. By analyzing the common problems about budget management occurred in practice including cost budget calculation, preparation and execution of budget, this article puts forward that preparation of budget should begin with the company＇s strategy, along with cost calculation breaking through traditional methods, and it is needed to set up adjusting and appraising system in order to strive to be elasticity in budget to achieve effective distribution of resources.