中小企业全面预算管理分析——以柳州钢铁公司为例

Total Budget Management in Small and Medium-sized Enterprises——The Case of Liuzhou Iron and Steel Company

全面管理预算作为企业长远发展的关键,中小企业也逐渐意识到该种管理方式的重要价值,企业可以根据自身内部的营运状况结合外界的环境变化制定下一年度全面预算管理目标,在有限的资源和资金内合理分配到企业的各项业务,让企业对自身财务预算有一定掌控。研究了全面预算管理的模式,以柳州钢铁公司为例,分析了全面预算管理的编制、执行和存在的问题,以及相应的解决措施。

As the key to the long-term development of enterprises,small and medium-sized enterprises have gradually realized the important value of this management method,which allows them to set the objectives of comprehensive budget management for the next year according to their own internal operating conditions and external environmental changes,and to reasonably allocate the limited resources and funds to the various businesses of the enterprises,so that they can have some control over their own financial budgets.The model of total budget management is studied,and the preparation,implementation and problems of total budget management,as well as the corresponding solution measures are analyzed,taking Liuzhou Iron and Steel Company as an example.