企业预算管理探析

预算管理是为了实现企业既定的经营发展目标，通过编制经营活动、投资活动、现金流量等预算，并以企业内部控制保证决策在实际工作中得到贯彻执行。预算管理是实现企业内部控制的一个重要方法。预算监控的内容，涵盖着企业经营活动的全过程。     

浅谈如何做好企业的全面预算管理

全面预算管理是围绕企业目标所进行的企业战略、计划延伸细化过程中优化资源配置、资金集中管控、降低成本费用的综合管理活动,是全员、全方位、全过程的精细化价值管理,是一项系统工程,是一把手工程,是促进企业战略发展,实现企业效益最大化的重要手段.     

关于地勘单位有效实施全面预算管理的探讨

推行全面预算管理是发达国家成功企业多年积累的经验之一,对企业建立现代化制度、提高管理水平有着十分重要的意义。该文对全面预算管理的内涵和特点、全面预算管理在地勘单位中实施的现实意义和必要性、如何编制全面预算以及实施的步骤等内容进行了多角度阐述,使全面预算管理的几个环节相互配合,更加科学、有效地推动地勘单位全面预算的管理进程。     

全面预算管理在铁路运输企业的应用

企业全面预算管理,一般指以企业战略目标为出发点,以市场需求为导向,在对企业内外部环境进行科学分析和预测的基础上,用价值和实物等多种形式反映企业未来一定时期的生产经营及财务成果的目标管理与规划实施的过程。企业全面预算管理工作始于预算的编制,终于预算的执行分析。     

全面预算体系在煤矿电力节支降耗管理中的应用

预算是一种收支预算或资金的需求计划。它作为企业内部管理控制的一种手段和制度,具有特定含义,即对煤矿电力建立全面预算体系,能反映企业未来某一时间段的全部用电活动。电力全面预算管理,是根据煤矿长期开拓方案和经营目标,将电力指标层层分解到企业内部的各个用电部门,围绕电力预算控制和协调考核等内容,以建立科学完整的电力指标考核控制系统。     

先科公司全面预算管理方案的设计

全面预算管理是现代企业生存与发展必不可少的管理模式,它主要是将企业的人力、物力、财力合理地进行分配,并结合相应的绩效管理,来达到企业的既定目标。文章通过对先科发展公司进行调查,进而制定并构建一套符合该企业自身的全面预算管理模式。该体系包括预算目标体系构建、预算编制方法的选择、预算编制内容、预算编制过程、预算的执行与监控、预算分析和考评等内容。     

全面预算管理在煤炭铁路运输企业的应用

全面预算管理作为企业内部管理控制的重要方法,是所有企业尤其是煤炭铁路运输企业面临的课题。该文结合煤炭铁路运输企业组织特点,对全面预算管理体系构建、模式选择、预算流程强化等方面进行了详细阐述,以促进和深化全面预算管理在煤炭铁路运输企业的应用。     

关于企业全面预算管理的几点体会

做好企业全面预算管理,领导重视是前提。全面预算的核心在于"全面"。预算的编制、执行要综合考虑各项因素,系统地反映单位的整体预算面貌,要刚柔相济,要加强预算考核评价。     

石油企业加强预算管理的途径和措施

针对油田企业预算管理存在的问题,阐述了加强预算管理的途径和措施:设置专门的预算管理机构,并建立预算工作岗位责任制;以油田企业战略为基础编制预算;设置弹性预算指标,建立预算预警机制和预算结果质询制度;适时调整、编制动态预算;采取有效的考核与激励措施,鼓励全员参与预算管理。     

石油企业加强预算管理的途径和措施

针对油田企业预算管理存在的问题，阐述了加强预算管理的途径和措施：设置专门的预算管理机构，并建立预算工作岗位责任制；以油田企业战略为基础编制预算；设置弹性预算指标，建立预算预警机制和预算结果质询制度；适时调整、编制动态预算；采取有效的考核与激励措施，鼓励全员参与预算管理。     

Market and recycling of NiMH battery

<正>Market status and future trend of NiMH battery1.Global market of small NiMH battery Global market size of small NiMH batteries declined year on year since 2011.The trend will continue to 2018,at the rate of 5%to 10%annually.Demand for small NiMH batteries will be stable gradually.Many electrical apparatuses are powered by the built-in lithium battery today,which is the main reason for the shrunk market of small NiMH batteries.But,for some products,small NiMH     

China rare earth market review

正September 1-10,2014 Affected by the National Day holiday,rare earth transaction was stagnant and the market showed a weak steady state.As there was no good news for downstream market,some products with flat demand would likely rally slightly for some time to     

Current situation and future trend of China rare earth luminescent materialindustry(continued)

<正>Developing ecological lighting source The world is facing the big problem of energy shortage today and the contradiction between economy development and environmental protection is worsened.Therefore,people are more likely to choose an ecological light source that is more energy efficient and environmental friendly.The choice provides great opportunity for the development of rare earth optical material industry in China.The concept of green lighting positions rare earth luminescent material as a leading player in illumination market.The light source of both rare earth luminescent lamp and LED lamp is ecological and energy saving.This is why     

Galaxy Magnets achieved the net profit of 34.02 million yuan in the first six months of 2014

正Galaxy Magnet announced its financial results for the first half of 2014 on August 14.For the first six months ended on 30 June 2014,Galaxy Magnet achieved operation income of RMB 182.3 million,up8.40% over the same period of 2013,and the net profit attributable to the shareholders of the listed company of 34.02 million yuan,increasing 35.49% over the same period of last year.Stable performance increase was led by development of new customers and application market of magnets.     

Rare Earth Application in Steel in China

<正>China has rich rare earth resources.Output of rare earth and steel in China ranks the top first in the world.However,there is still certain distance between the steel produced in China and developed countries from the point of varieties and quality.China still has to import some types of steel.Improving the quality should be emphasiZed in future development of steel industry in China.Rare earth can be used to upgrade traditional steel     

China rare earth market review

正November 21~30,2014Due to weak demand from downstream industries,transactions of rare earth in Chinese domestic market were inactive.It was difficult to sell any rare earth products except for dysprosium oxide and terbium oxide.Suppliers lost confidence in recent market.Demand for rare earth products was soft.Consumers continued to take a wait-and-see attitude.Rare earth export market remained slow.     

稀散金属产业的观察与思考

分析了近年来国内外稀散金属产业的生产、应用、资源与市场状况.铟锡氧化物靶材、砷化镓晶片、锗红外材料、铼高温合金和硒在电解锰及玻璃的应用等已成为稀散金属的主要应用领域.稀散金属的产量快速增长达到历史高位而导致了市场的失衡.以GaInP_2/GaAs/Ge,CIGS和CdTe为代表的非硅系太阳能电池是稀散金属的新兴应用领域,将给稀散金属带来日益增长的需求.     

Current situation and future trend of China rare earth luminescent material industry

<正>Rare earth luminescent material is one of the most important application sectors of rare earths.China enjoys the exceptional advantage to develop rare earth luminescent material for its abundant rare earth resources.After several decades'endeavor,China's rare earth luminescent material industry,headed by rare earth phosphor for lamp and LED and high efficient rare earth energy-saving light source,has been gradually developed into a scale industry.China has become a major production base of rare earth phosphor for lamps and rare earth     

China rare earth market review

正June 1~10,2014Rare earth market remained weak.Quoted price of rare earth products was similar to that in May.There was no sign of recovery in downstream market.The market of NdFeB magnetic materials and phosphor was depressed.Catalyst,polishing powder and ceramic industries remained inactive.Demand from downstream industry was soft.Consumers purchased on their needs.Suppliers had strong intention to sell.Prices of rare earth products     

2014 second batch of rare earth quota released

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