资金预算管理及在冶炼企业中的应用

Budget management and its application in smelting enterprises

资金预算管理是一种管理思想和方法,也是一种有效的管理控制手段和优化企业资金管理的方法。有效地做好资金预算管理工作,能使企业科学地调度资金,确保企业资金的正常周转,保证资金的流动畅通。从资金预算编制的必要性出发,探讨了资金预算管理在冶炼企业中的现状及不足之处,提出完善、整改资金预算管理的措施,提高企业资金预算管理水平。

Budget management is an idea and an approach of management, meanwhile it is an effective way for management and control and for capital management optimization. Effective management of the budget will make the enterprise able to dispatch capital, ensure healthy operation of enterprise capital and make sure that capital flows smoothly. The paper, recognizing the necessity of capital budgeting, discusses current status and the deficiency of it in smelting enterprises, and gives opinions about improving, adjusting capital budgeting, elevating budget management level of enterprises.