摘要
预算定额管理是企业利用预算定额标准来合理安排和使用企业人、财、物的一种管理方法。通过预算定额管理,在企业经营管理中实现最大限度的资源优化配置,降低经营管理成本,从而提升企业经济效益,提高企业竞争力。论文通过对企业预算定额管理中常见问题进行深入分析,提出解决对策,以充分发挥定额管理在企业预算管理中的核心作用,进一步提升企业预算定额管理水平。
Budget quota management is a kind of management methods that enterprises use budget quota standard to reasonably arrange and use enterprise personnel,finance and materials.Through the budget quota management,we can optimize the resource allocation and reduce the cost of operation and management,so as to improve the economic benefit and the competitive power of the enterprise.Based on the analysis of the common problems in the budget quota management of enterprises,this paper puts forward some countermeasures,so as to give full play to the core role of the quota management in the budget management of enterprises and further improve the budget quota management level of enterprises.
作者
黄昕竹
HUANG Xin-zhu(Guigang Company of Guangxi Tobacco Company,Guigang 537100,China)
出处
《中小企业管理与科技》
2020年第18期26-27,共2页
Management & Technology of SME
关键词
企业
预算
定额管理
enterprise
budget
quota management