摘要
当今全球经济迅速发展,对于制造行业来说,跨国制造公司层出不穷,为增强企业自身的竞争力,成本控制与预算研究显得尤为重要。论文针对JL跨国制造公司的管理现状,找出JL跨国公司全面预算管理中存在的问题,提出基于价值链的全面预算管理模式。以此促使JL跨国公司在未来发展中细化其预算模式,做到预算的准确化、精细化,做好成本控制,更好地结合其发展战略,增强企业自身竞争优势和风险抵抗力,在全球化的市场中找准自己的定位,实现其战略目标和持续发展。
With the rapid development of the global economy,multinational manufacturing companies emerge in an endless stream for the manufacturing industry.In order to enhance the competitiveness of the enterprise,cost control and budget research are particularly important.In view of the management status of JL multinational manufacturing company,this paper finds out the problems existing in the comprehensive budget management of JL multinational company,and puts forward the comprehensive budget management mode based on the value chain.In this way,JL multinational company can refine its budget mode in the future development,achieve accurate and refined budget,do a good job in cost control,better integrate its development strategy,enhance its competitive advantages and risk resistance,thus to find its own position in the global market,and achieve its strategic objectives and sustainable development.
作者
汤镜涵
TANG Jing-han(Shandong University of Finance and Economics,Jinan 250000,China)
出处
《中小企业管理与科技》
2021年第25期28-30,共3页
Management & Technology of SME
关键词
价值链分析
全面预算管理
战略导向
value chain analysis
comprehensive budget management
strategic orientation