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战略导向下体育用品企业全面预算管理研究 被引量:2

Research on comprehensive budget management of sports goods enterprises under strategic guidance
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摘要 “十四五”规划实施以来,国家坚持发展以人民为中心的体育,不断加强全面健身公共服务,努力探索中国特色群众体育发展之路,体育运动呈现出多元化、多样化、专业化的特点。随着参与体育运动的人数增多,人们对体育用品的需求日益旺盛。体育用品企业可以以企业战略为导向,找出并改正过去预算管理的不足,调整全面预算管理的方案,使全面预算管理更加高效,从而为企业创造更大的价值。 Since the implementation of the Fourteenth Five-Year Plan,the party has continued to develop people-centered sports,continuously enhanced all-round fitness public services,and strived to explore ways to develop mass sports with Chinese characteristics,and sports show the characteristics of diversification,diversification and specialization.With the increase in the number of people involved in sports,Peoples demand for sporting goods is growing.The sports goods enterprises can take the enterprise strategy as the guidance,find out and correct the deficiency of the budget management in the past,and adjust the plan of the overall budget management of the enterprise,make the enterprise overall budget management more efficient,so as to create greater value for enterprises.
作者 仪秀琴 曾靖 Yi Xiuqin;Zeng Jing(Heilongjiang Bayi Agricultural University,Daqing,Heilongjiang,163000)
出处 《市场周刊》 2023年第11期155-158,共4页 Market Weekly
关键词 体育用品 企业战略 全面预算管理 sports equipment corporate strategy comprehensive budget management
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