制造企业全面预算管理存在的问题与改进措施

Problems and Improvement Measures of Comprehensive Budget Management in Manufacturing Enterprises

制造业是我国经济发展的支柱型产业,其发展水平是衡量一个国家工业发展状况的重要标志。制造企业的发展变革与自身管理能力有着紧密的关系,需要通过科学的管理活动来提高自身经营质量。而全面预算管理作为制造企业财务计划与控制的重要管理工具,能为企业销售、生产、资金筹措以及投资等经济活动做出系统、合理的安排,为企业的持续经营注入活力,保障企业的稳定经营。基于此,论述了全面预算管理的特点与作用,分析了制造企业全面预算管理存在的问题,并在此基础上探讨了制造企业全面预算管理的改进措施。

Manufacturing industry is the pillar industry of China's economic development,and its development level is an important indicator to measure the industrial development of a country.The development and reform of manufacturing enterprises is closely related to their own management capabilities,and they need to improve their own business quality through scientific management activities.As an important management tool for the financial planning and control of manufacturing enterprises,comprehensive budget management can make systematic and reasonable arrangements for economic activities such as sales,production,capital raising and investment,inject vitality into the sustainable operation of enterprises,and ensure the stable operation of enterprises.Based on this,this paper discusses the characteristics and functions of comprehensive budget management,analyzes the problems existing in the comprehensive budget management of manufacturing enterprises,and puts forward the improvement measures of comprehensive budget management in manufacturing enterprises.