全面预算的“三常”管理  

On Comprehensive Budget Management Modes

作　　者：冯少华[1] 

机构地区：[1]中国石化江汉油田分公司荆州采油厂,湖北荆州434020

出　　处：《江汉石油职工大学学报》2014年第6期101-103,共3页Journal of Jianghan Petroleum University of Staff and Workers

摘　　要：油田推行全面预算管理,是企业各种资源优化配置的重要方式,是油田经营管理的重要手段。通过金额比例、费用要素和金额比重将全面预算划分为"三常"管理。日常管理指全面预算的基础工作和预算之内的费用;异常管理指对超出预算的费用管理;非常管理指对无预算的费用管理。要进一步加强全面预算的"三常"管理,必须说日常、重异常、抓非常。Pursuing oilfield comprehensive budget management is an important way of optimizing the allocation of the enterprise resources and a major means of oilfield operating management. On the basis of proportion of the amount, elements of expenses and share of the amount, comprehensive budget is divided into three modes： daily manage- ment, a basic work controlling the expenses under budget; exceptional management, the control of expenses over budget; and unconventional management, the control of expenses without budget. Further strengthening compre- hensive budget management requires focusing on above three management modes.

关 键 词：全面预算管理 日常管理 异常管理 非常管理 

分 类 号：F275[经济管理—企业管理]