小鸭集团全面预算管理体系规划与构建.docVIP

天津大学 硕士学位论文 鸭集团全面预算管理体系规划与构建 姓名：刘波 申请学位级别：硕士 专业：工业工程 导教师：王春峰;刘庆亮ABSTRACT With the gradual improvement of China market economy, enterprises in all industries are now facing brutal competition with both domestic and overseas companies, and also experiencing severe pressure of survival and development. The most important task for those enterprises is to reform their managerial mechanism, improve their internal managerial skills and to enhance competitive ability. Comprehensive budget management is the useful tool of company control and important basis for performance evaluation in weste