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一、港口企业营运特点及实施预算管理的内在要求全面预算管理衔接着公司战略与年度计划以及日常生产经营活动,日益受到各企业单位的重视。港口企业正面临港际竞争加剧,传统装卸劳务利润空间有限的形势,如何科学合理地利用预算管理理论,根据实际情况建立起一套完善的预算管理体系,进而实现资源的合理配置,更好地对企业的经营活动进行规划,让企业在激烈的竞争中取得持续稳定的发展,是摆在港口企业面前的首要课题。港口企业同其他行业相比,其生产经营活动具有一定的独特性。主要表现在:
First, the port business operating characteristics and the implementation of the inherent requirements of budget management The overall budget management is followed by the company’s strategy and annual plans and daily production and business activities, increasingly by the business unit’s attention. The port enterprises are facing the situation of intensified competition in the international market and the limited profit margins of the traditional loading and unloading services. How to use the budget management theory scientifically and reasonably and set up a sound budget management system based on the actual conditions so as to realize the rational allocation of resources and better Plan the business activities of enterprises to enable enterprises to achieve sustained and stable development in the fierce competition is the most important task facing the port enterprises. Compared with other industries, port enterprises have certain uniqueness in their production and operation activities. Mainly in: