中小企业全面预算管理存在的问题及对策

Problems and countermeasures in the comprehensive budget management of small and medium-sized enterprises

随着市场竞争的日趋激烈,企业面临的市场环境复杂多变,为提高企业在市场中的竞争力,全面预算将在企业管理方面发挥越来越重要的作用,并在企业内部控制中日益发挥核心作用。全面预算管理,将企业的生产经营活动系统的整合分解,以战略为导向,有效的管理配置资源,促进各部门的沟通与协调。本文讨论了中小企业的全面预算管理,对存在的问题进行了相应的分析,并提出了相关对策建议。

With the increasing fierce market competition,enterprises face a complex and changeable market environment,in order to improve the competitiveness of enterprises in the market,comprehensive budget will play an increasing important role in enterprise management,and increasingly play a core role in the enterprise internal control.Comprehensive budget management,the integration and decomposition of the enterprise’s production and operation activities system,strategy-oriented,effective management and allocation of resources,promote the communication and coordination of various departments.This paper discusses the comprehensive budget management of small and medium-sized enterprises,analyzes the existing problems,and puts forward relevant countermeasures and suggestions.