浅析制造业全面预算管理存在的问题及改进措施

Analysis of the Problems Existing in the Comprehensive Budget Management of Manufacturing Industry and the Improvement Measures

制造业带动了我国经济的发展,是社会进步的重要基础和支撑。当前,制造业正朝着智能化的方向快速发展,必然要求制造业实施战略转型升级,提升企业管理水平,实现高质量发展。全面预算管理从系统管理的角度,对企业全链条实行全方位预算管理,对企业管理水平及经济效益的提升起到至关重要的推动作用。论文介绍了全面预算管理的内涵,总结了制造业企业实行全面预算管理的必要性和难点,并提出几点改进措施,以期促进制造业企业全面预算管理水平和内部运营管理质效的提升,实现企业战略发展目标。

Manufacturing industry drives the development of China's economy and is an important foundation and support for social progress.At present,the manufacturing industry is developing rapidly in the direction of intelligence,which inevitably requires the manufacturing industry to implement strategic transformation and upgrading,improve enterprise management level and achieve high quality development.From the perspective of system management,comprehensive budget management implements all-round budget management for the whole chain of enterprises,which plays a vital role in promoting the improvement of management level and economic benefits in enterprises.This paper introduces the connotation of comprehensive budget management,summarizes the necessity and difficulties of implementing comprehensive budget management in manufacturing enterprises,and puts forward some improvement measures,so as to promote the improvement of comprehensive budget management level and internal operation management quality and efficiency of manufacturing enterprises,and realize the strategic development goal of enterprises.