摘要
全面预算管理是企业内部管理的一种方法,有助于推动现代化企业管理的发展。虽然我国目前已有企业推行全面预算管理体制,但实施效果并不理想,全面预算编制脱离于企业实际业务,预算偏差较大、监控困难。对此,结合某大型集装箱租赁企业实施全面预算管理的实例,通过引入多维数据分析方法,有效强化预算编制与监控,实现企业的降本增效。
The comprehensive budget management,started in American companies such as G.E.and Dupont,has proved to be effective for development and maturing of modern enterprises.In china,although there are many enterprises trying the comprehensive budget management,the results have not been satisfactory;the actual income and expenditure may deviate substantially from initial budget;moreover,they appear to be hard to track.This paper introduces the multi-dimensional data management and analysis in to the implementing of comprehensive budget management,and illustrates the process with an practical case of a large container leasing company.The case indicates that with proposed method,comprehensive budget management can be implemented in controllable manner and achieve cost-saving and profit-increasing owing to effective budgeting and performance monitoring.
出处
《上海船舶运输科学研究所学报》
2016年第2期81-84,共4页
Journal of Shanghai Ship and Shipping Research Institute
关键词
多维数据分析
全面预算
预算实施
企业管理
multi-dimensional data analysis
comprehensive budgeting
budget implementation
enterprise management
