摘要
论述了预算管理的内涵与意义,针对当前建筑施工企业预算管理中存在的问题,从管理制度、成本控制目标、审核监督等方面,提出了加强企业预算管理工作的建议,有助于实现经济效益的最大化。
The paper indicates the connotation and significance of the budget management, and points out the suggestions to promote the budget management of enterprises from the management system, cost control aims, and auditing and monitoring according to the problems in the budget management of architectural construction enterprises, so as to maximize the economic benefits.
出处
《山西建筑》
2017年第15期216-218,共3页
Shanxi Architecture
关键词
建筑工程
预算管理
工程造价
审核监督
architectural project, budget management, engineering cost, auditing and monitoring
