摘 要随着经济全球化的发展,给我国带来了更多的发展机遇,我国也加快了经济建设的步伐。当前我国市场竞争激烈，单靠传统的企业管理模式并不能够支持企业在如此激烈的竞争环境中发展下去，企业需要通过系统的预算管理模式来实现对企业的内部管理，以此来保证企业有足够的实力来面对当前竞争入戏激烈的市场环境。实施预算管理能够充分发挥企业内部各项资源的作用，提升企业效益和增强企业竞争力，促进企业的发展。本文选取的广东龙腾企业管理有限公司缺乏完善的预算管理体系，在对公司经济活动进行预算的时候，销售收入和成本费用收入两者的预算偏离了实际，对现金流量预算也不到位，整体预算管理的差额跳跃性大。针对龙腾公司存在的问题，采用图表结合的方式并联系企业公司实际发展情况进行分析，从改善产品销售结构增加销售收入，加强预算控制降低成本费用，维持经营性资金的收支稳定和建立健全预算管理体系这四个方面来提出有效的措施来解决公司当前存在的问题，来完善公司的预算管理。关键词：预算管理 销售收入 成本费用 现金流量AbstractWith the development of economic globalization, has brought more opportunities for development of our country, our country also accelerated the pace of economic construction of our country current market competition is intense, traditional mode of enterprises management alone is not able to support the enterprise develop in such fierce competition environment, the enterprise needs to realize through the system of budget management mode to the enterprise internal management, to ensure that enterprises have enough strength to face the current into play competitive market environment to implement the budget management can give full play to the role of the various resources within the enterprise, improve enterprise efficiency and enhance enterprise competitiveness, promote the development of enterprises The guangdong longteng enterprise management co., ltd. selected in this paper lacks a sound budget management system. When budgeting the company's economic activities, th...
