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强化成本核算完善预算管理

Strengthening Cost Accounting and Perfecting Budget Management
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摘要 在竞争越来越激烈的现代社会里,企业要想得以生存和发展,除了要提高生产力、加大管理力度之外,更重要的是要强化成本核算,提高对预算管理的认识度和重视度。这也是各大企业实现高效运营、节能降耗的根本保障。只有在具体工作中从企业的实践出发,深化成本核算工作,完善预算管理,使企业的财务管理工作能够以市场发展为导向,达到自我完善和自我发展的目的。 In the increasingly competitive modern society,in order to survive and develop,in addition to improve the productivity and increasing the management,it is more important to strengthen the cost accounting and improve the awareness and attention of the budget management.This is also the fundamental guarantee for every big enteprises to achieve efficient operation,energy conservation and consumption reduction.Only by starting from the practice of enterprises,deepening the cost accounting work,perfecting the budget management,making the enterprise's financial management work oriented by the market development,can we achieve the goal of self perfection and self development.
作者 朱晓博 ZHU Xiao-bo(An Steel Group Finance Co.Ltd.,Anshan 114000,China)
出处 《中小企业管理与科技》 2018年第12期73-74,共2页 Management & Technology of SME
关键词 强化 成本核算 完善 预算管理 strengthening cost accounting perfection budget management
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