建材公司全面预算管理优化.doc

建材公司全面预算管理优化 摘 要 推行全面预算管理是发达国家成功企业多年积累的经验之一。通过预算目标的分解、编制、汇总与审核、执行与调整、评价与考核，将对企业起到规划发展、协调行动、沟通认识、控制经营与激励业绩等方面的作用。通过全面预算管理，协调和优化配置企业资源，改善物流和资金流，最终达到提高经营质量的目的，这是管理者在新形势下的必然选择。企业谋求生存和发展的关键就是强化企业的内部管理。在这种管理格局中，全面预算管理是将各职能部门的管理工作联系为一个整体的纽带。 本文以新大陆建筑材料有限责任公司全面预算管理制度为案例，探讨了公司全面预算管理的现状和存在的薄弱环节，优化新大陆公司全面预算管理体系，对新大陆公司实施全面预算管理的工作具有较强的实践指导意义。 【关键词】全面预算管理 优化 建材企业 Abstract Promote the overall budget management is one of the experience that the flourishing and national successful business enterprise has after the backlog of year. Through decomposing the budget target and drawing up, gathering and examining, carrying out with adjust, evaluating and investigating, will has the function that the business enterprise rise the develop, moderate the activity, communicate the understanding, control the management and encourage the accomplishment, etc. Through the overall budget management, moderate and excellent turn to install the business enterprise resources, improve the flow of logistics and funds, attain the purpose of the exaltation management quantity in the end, this is the governor under the new situation of inevitable choice. The key for a company’s development is to strengthen it’s inside management. In this management circumstance, all budget management is a bridge for other function parts in the company which is a signify study for our country’s companies to improve their management benefit. In this paper, building materials co., ltd. xin-dalu comprehensive budget management system cases specifically discussed the status of the comprehensive budget management and the weak links of the corporation, presented the recommendations to improve the budget management system, implementation of a comprehensive budget management to the Building materials co., ltd. xin-dalu has a strong practical guiding significance. Keywords Master budget management Optimization Materials enterprises 第1章 绪 论 1.1 选题背景 随着市场经济的发展，企业在经营过程中面临的不确定因素越来越多。为提高企业经营管理水平，有效地调整和控制企业生产经营活动，促进企业提高经济效