中国工程机械企业全面预算管理实施分析

《中国工程机械企业全面预算管理实施分析》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、ABSTRACTOriginatedinthebeginningof20thcentury,andcontinuouslybeendevelopedduringthepast100years，ComprehensiveBudgetManagementhasturnedintoauniversalmanagement—controlmethodologyappliedbyalllargeenterprises．Thismethodologyfitswellwithcompany’Smanagementobjec

2、tive，anditCallpresenttheeffectivesystembywhichobligationandencouragementshouldbeunified．Asrelateddatashown，coveringratioofthecompanieswhichhaveappliedComprehensiveBudgetManagementinU．S．，Japan，andHollandhasreached91％，93％，and100％．InChina，bothinthefieldofmanag

3、ementtheoryandinthefieldofenterprisepractical，ComprehensiveBudgetManagementhasgainedhi曲evaluationandrecognition．ComprehensiveBudgetManagementquantifiesenterprise’sdecisionmakingobjectiveandresourcedistributioninthetermsofbudgetinganddecomposesandassignstoev

4、erybranchcompaniesandeverydirectdepartment．Throughauthorization，aimtractionandcontrol，achievementevaluation，andothereffectivemeasurement，eachbudgetingbodywillbeinkedandinductedtobeself-motivatedandself-managed．Centralizedwiththefinancialindex，implementation

5、andexecutionofComprehensivebudgetmanagementwillbeensured．Thiswillassistenterprise’Sentireoperationandmanagementobjectives．Recentyears，underthebackgroundofnationalmacro-economiccontrolguidance，foreigninvestinterposition，andchangingeconomyenvironmentandindust

6、ryenvironment，industryofconstructionmachineryofChinahasboomedrapidly．Earlyin2005，constructionmachineryindustryinChinahasgrownintoabigindustryintermsofsalesvolume·asmuchasCNY100billion．Witheconomicglobalization，1Chineseconstructionmachinerymarkethasenteredin

7、toworldconstructionmachinerymarkets，andhasbecomeoneofindispensiblepartofit．Everycompanyinthisindustryisnowfacingbothdomesticandoverseasmarkets．Companiesinthefieldofconstructionmachineryarefacingfiercecompetitions，andthesecompetitionscomenotonlyfromconvergen

8、cebetweenoverseasanddomesticcompetitionbutalsofromtheimpendencedemandforadvancementofinnermanagementwithinenterprises．Currently,majorityofcompaniesinconstructionmachineryindustryactivelyimplementCompre