Research on the Application of Budget Management in Brewery Enterprises
刘建锭LIU Jian-bin
（湖州老恒和酿造有限公司,湖州 226000 )
( Huzhou Laohenghe Brewing Co.,Ltd., Huzhou 226000, China )
摘要:预算管理是提升企业财务管理水平、落实成本控制目标、开展经营活动提质增效的重要方法.酿酒企业开展预算管理是确保自身在激烈的市场竞争中占有优势的有效途径,作为经济管理活动的重要环节,酿酒企业构建预算管理机制,需要结合战略发展目标编制预算,结合企业特点建立预算执行跟踪制度,结合企业文化属性建立全员参与机制.只有将预算管理与企业发展和员工利益结合起来,预算管理才会具有更强的可操作性,才能发挥出实际效用。
Abstract: Budget management is an important method for improving the financial management level of enterprises, implementing costcontrol goals, and carrying out business activities to improve quality and efficiency. lmplementing budget management in brewing enterprisesis an effective way to ensure that they have an advantage in the fierce market competition.As an important link in economic managementactivities, brewing enterprises need to establish a budget management mechanism that combines strategic development goals, establishes abudget execution tracking system hbased on the characteristics of the enterprise, and establishes a full participation mechanism based on thecultural attributes of the enterprise. Only by combining budget management with enterprise development and employee interests can budgetmanagement have stronger operability and practical effectiveness.
关键词:预算管理;酿酒企业;成本控制;经济活动
Key words: budget management; brewery enterprises; cost control; economic activity
价值工程-文章出处：刘建镔.预算管理在酿酒企业中的运用研究[J].价值工程,2023,42(22):19-21. |
