中小企业实施全面预算管理存在的问题及改进路径研究

Research on the problems of implementing comprehensive budget management in small and medium-sized enterprises

随着市场竞争的加剧,中小企业面临越来越大的经营风险。全面预算管理作为一种有效的企业管理工具,可以帮助企业实现资源的优化配置,提高企业的整体竞争力。而在实际操作中,中小企业在全面预算管理方面仍然存在诸多问题。文章将对实施全面预算管理的实际意义、目标制订、编制依据及方法、执行力、控制机制、考核与激励制度等方面进行深入的分析,并提出相应的解决方案和建议;合理运用全面预算管理有助于中小企业提高经营效率和管理水平,具有重要的意义。

With the intensification of market competition,small and medium-sized enterprises are facing increasing business risks.As an effective enterprise management tool,comprehensive budget management can help enterprises achieve optimal allocation of resources and improve the overall competitiveness of enterprises.In actual operation,small and medium-sized enterprises still have many problems in comprehensive budget management.This paper will conduct in-depth analysis on the practical significance,goal setting,compilation basis and methods,execution power,control mechanism,assessment and incentive system of implementing comprehensive budget management,and put forward corresponding solutions and suggestions.Reasonable use of comprehensive budget management is of great significance for small and medium-sized enterprises to improve business efficiency and management level.