论全面预算管理在施工企业中的应用

On the Application of Comprehensive Budget Management in Construction Enterprises

在当今社会经济飞速发展的时代背景下,建筑行业得到快速发展,施工企业对成本、资金的管控愈发关注,通过落实全面预算管理,能够让成本和资金管控目标得以实现,此举一方面能够实现提升资金利用率的目标,一方面能够针对资金运用实施强有力的监管。纵观当前全面预算管理在施工企业的具体实施情况,可知在实际运用中仍存在不少亟待改进的问题,使得预算管理效果受到影响。本文将在分析全面预算管理在施工企业中运用必要性的前提下,研究当前施工企业全面预算管理中的问题。

In the context of the rapid development of society and economy,the construction industry has been developing rapidly.Construction companies have paid more and more attention to the control of costs and funds.Through the implementation of comprehensive budget management,the goals of cost and capital control can be achieved.On the one hand,it can achieve the goal of improving capital utilization,on the other hand,it can implement strong supervision on the use of funds.Looking at the current implementation of comprehensive budget management in construction companies,it can be seen that there are still many problems that need to be improved in actual use,which affects the effect of budget management.This article will analyze the necessity of comprehensive budget management in construction enterprises,and study the current problems of comprehensive budget management in construction enterprises.