后金融危机时代全面预算管理在有色金属企业的应用

The Application of Overall Budget Management in Nonferrous Enterprise in Post Financial Crisis Era

全面预算管理是降低有色金属企业成本、加强产品低成本战略、提高产品核心竞争力的有效途径。文章以株洲冶炼集团股份有限公司为例,通过全面预算管理的应用,从预算组织、预算目标分解、预算编制、预算执行和控制等方面搭建起较完善的预算管理运行体系,并形成了一套规范且行之有效的理念和方法,增强了有色金属企业在后金融危机时代的竞争力。

The overall budget management is an effective way to reduce the cost of nonferrous enterprises, strengthen the inexpensive strategy of product and increase the core competence of product. Based on Zhuzhou smelter group as an example, through the application of overall budget management, a better budget management operation system was built up on the basis of budget organization, budget target decomposition, budget making, budget enforcement and control,and it formed a set of standardized and effective idea and method to strengthen the competitiveness of nonferrous enterprise in post financial crisis era.