施工企业全面预算管理体系的建设与实施

Construction and Implementation of Comprehensive Budget Management System for Construction Enterprises

当前国内外经济环境的变化使得施工企业的发展面临众多压力,促使施工企业需要不断提高自身竞争力。全面预算管理凭借其自身优势,可以帮助提高施工企业的资金和成本管理水平,实现企业更高质量的发展。文章从理论角度解读全面预算管理的内涵、施工企业全面预算管理中存在的问题及其必要性,并结合施工企业的实际应用案例,分析如何在施工企业中具体实施全面预算管理,以期为建筑施工行业全面预算管理工具的应用提供借鉴。

The current changes in the economic environment at home and abroad make the development of construction enterprises face many pressures,prompting construction enterprises to improve their competitiveness.Comprehensive budget management with its own advantages,can help improve the capital and cost management level of construction enterprises to achieve higher quality development of enterprises.This paper interprets the connotation of comprehensive budget management,the problems and necessity of comprehensive budget management in construction enterprises from a theoretical perspective,and analyzes how to implement comprehensive budget management in construction enterprises based on practical application cases of construction enterprises,in order to provide reference for the application of comprehensive budget management tools in the construction industry.