全面预算管理研究—以陕西华业电子技术有限公司为例

I基于变动成本法的全面预算管理研究——以陕西华业电子技术有限公司为例 摘要：为了探究现代企业预算管理规划中面临的困境并提出相应的管理策略；本文首先分析了变动成本法概念、全面预算管理的概念及作用等基础理论；接着本文以陕西华业电子技术有限公司为例，分析了变动成本法下的全面预算管理现状及存在问题，指出该企业的全面预算管理中存在预算组织机构不健全、全面预算管理松弛和全面预算考评激励机制不到位的问题；最后，针对这些全面预算管理中存在的问题，提出具有针对性的建议，希望能为企业管理者提供一定的参考建议。关键词：全面预算管理；变动成本法；激励机制 IIResearch on comprehensive budget management based on variable cost method—Shaanxi Huaye Electronic Technology Co, LtdRHYIn order to explore the difficulties faced by modern enterprise budget management planning and put forward corresponding management strategies, this paper first analyzes the research background, significance and main research methods, and then analyzes the concept of variable cost method, the concept and role of comprehensive budget management and other basic theories; then this paper takes company a as an example to analyze the current situation and existing problems of comprehensive budget management under the variable cost method This paper points out that there are some problems in the comprehensive budget management of the enterprise, such as imperfect budget organization, slack comprehensive budget management and inadequate comprehensive budget evaluation and incentive mechanism. Finally, in view of these problems in the comprehensive budget management, it puts forward some targeted suggestions, hoping to provide some reference suggestions for the enterprise managers.Keywords: Comprehensive budget management; variable cost method; excitation mechanism 1目录1 绪论.............................................................................................