摘要
随着宏观经济形势及行业环境的改变,工艺美术行业遇到了前所未有的发展瓶颈。如何使行业企业在销售形势严峻的情况下降本增效,实现精细化管理,是工艺美术行业企业迫在眉睫急需解决的问题。通过实行全面预算管理,优化发展路径,从业务层面、财务层面实现相互协调、融合,从各环节对企业的经营活动进行预测、分析、监督、控制、考核与评价,从而引导企业内生驱动力的提升。
With the change of macroeconomic situation and industry environment, the arts and crafts industry has encountered unprecedented development bottlenecks. How to make the industries and enterprises reduce the cost and increase efficiency in the severe sales situation and achieve fine management is an urgent problem for the arts and crafts industry enterprises. This paper comes up with some corresponding countermeasures, including implementing comprehensive budget management, optimizing the development path, achieving mutual coordination and integration from the business and financial levels, and making predictions, analyses, supervisions, controls, assessments and evaluations of the enterprises’ business activities from all links, so as to guide the promotion of internal driving force of enterprises.
作者
许志远
XU Zhi-yuan(Yangzhou Jade Ware Factory Co.,Ltd.,Yangzhou 225002,China)
出处
《扬州教育学院学报》
2019年第3期44-46,66,共4页
Journal of Yangzhou College of Education
关键词
全面预算
内生驱动力
滚动预算
comprehensive budget
internal driving force
rolling budget