全面预算管理的研究—以云南兴水建筑有限公司为例摘 要全面预算管理在企业管理中发挥着越来越重要的作用，是企业进行组织规划的重要工具，其将企业的所有关键问题融合于一个体系之中，现在已经被发达国家的大型企业广泛运用，很多中小企业也在运用全面预算管理理论进行管理。中国从上世纪 90 年代开始运用全面预算管理理论，现在逐渐在企业中得到广泛地运用。建筑行业运用全面预算管理理论可有效降低生产经营过程中的成本，优化资源的配置，提高企业的生产经营效率。本文首先对本文的研究背景进行了介绍，然后对全面预算管理的基本理论进行了介绍，对云南兴水材料建筑有限公司全面预算管理实施过程中存在的问题进行了分析，在此基础上提出了相应的对策建议，最后对本文的研究进行了总结关键词：全面预算管理；建筑企业；资源AbstractComprehensive budget management is playing an increasingly important role in business management. It is an important tool for corporate planning. It integrates all key issues of a company into one system. It is now widely used by large enterprises in developed countries. Many SMEs are also using comprehensive budget management theory for management. China began to apply the theory of comprehensive budget management in the 1990s, and it is now widely used in enterprises. The application of comprehensive budget management theory in the building materials industry can effectively reduce the costs in the production and operation process, optimize the allocation of resources, and improve the production and operation efficiency of enterprises.This article first introduces the research background of this article, then introduces the basic theory of comprehensive budget management, analyzes the problems existing in the implementation of comprehensive budget management of Yunnan Xingshui Material Construction Co., Ltd., and proposes on this basis Corresponding countermeasures and suggestions are summarized in the end.Keywords: comprehensive b...
