HJ集團(tuán)公司全面預(yù)算信息化實(shí)施分析
發(fā)布時(shí)間:2018-03-28 16:33
本文選題:預(yù)算部門 切入點(diǎn):HJ 出處:《財(cái)務(wù)與會(huì)計(jì)》2014年07期
【摘要】:正HJ集團(tuán)公司是集地質(zhì)勘探、礦山開(kāi)采、選礦冶煉、產(chǎn)品精煉、加工銷售、科研開(kāi)發(fā)和工程設(shè)計(jì)與建設(shè)于一體的綜合性大型礦業(yè)公司。1997年,集團(tuán)開(kāi)始推行全面預(yù)算管理,在預(yù)算組織建設(shè)、制度制定、預(yù)算指標(biāo)設(shè)定、預(yù)算編制體系設(shè)計(jì)、預(yù)算執(zhí)行監(jiān)督、預(yù)算分析及評(píng)價(jià)等多個(gè)方面開(kāi)展工作,取得了初步成效。但從實(shí)施情況看仍存在以下問(wèn)題:一
[Abstract]:ZhengHJ Group Corporation is a comprehensive large mining company which integrates geological exploration, mining, ore dressing and smelting, product refining, processing and marketing, scientific research and development, engineering design and construction. In 1997, the Group began to implement comprehensive budget management. In the budget organization construction, the system formulation, the budget target setting, the budget preparation system design, the budget execution supervision, the budget analysis and the appraisal and so on many aspects carries on the work, has obtained the preliminary result. But from the implementation situation still has the following question: 1
【作者單位】: 中國(guó)黃金集團(tuán)公司;財(cái)政部財(cái)政科學(xué)研究所;
【分類號(hào)】:F426.1;F232
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