生产制造企业预算监控与风险管理的有效实践方法探究  

Exploration of Effective Practices for Budget Monitoring and Risk Management in Manufacturing Enterprises

作　　者：葛鹰 GE Ying(Jiangyin Xingcheng Special Steel Co.,Ltd.,Wuxi 214000,China)

机构地区：[1]江阴兴澄特种钢铁有限公司,江苏无锡214000

出　　处：《商业观察》2024年第16期101-104,108,共5页BUSINESS OBSERVATION

摘　　要：文章旨在探讨生产制造企业预算监控与风险管理的有效实践方法。随着全球市场竞争加剧和经济环境不确定性增加,生产制造企业面临的挑战日益严峻,需要进行有效地预算管理以降低风险、保持竞争优势和可持续发展。文章首先对预算监控和风险管理的概念进行了阐述,并强调了其在生产制造企业中的重要性。其次,分析了预算制定与风险识别的方法和工具,包括预算制定过程、风险识别技巧和相关模型。在预算执行与成本控制方面,深入探讨了预算执行的挑战和成本控制策略,以及二者的关联;针对预算监控与绩效评估,提出了相关指标和方法,并探讨了其与预算执行和绩效评估的关系;在风险管理与风险防范方面,介绍了风险管理的流程和方法,并探讨了该如何实施有效的风险防范措施,以减少不确定性带来的影响。最后,对研究结果进行了总结并展望了未来的发展方向。This paper aims to explore effective practices for budget monitoring and risk management in manufacturing enterprises.With the intensification of global market competition and the increase of economic uncertainty,manufacturing enterprises face increasingly severe challenges and need to effectively manage budgets and mitigate risks to maintain competitive advantages and sustainable development.This study firstly elucidates the concepts of budget monitoring and risk management,and emphasizes their importance in manufacturing enterprises.Secondly,it discusses methods and tools for budget formulation and risk identification,including the budget-making process,risk identification techniques,and relevant models.In terms of budget execution and cost control,it delves into the challenges of budget execution and strategies of cost control,as well as their interrelation.For the budget monitoring and performance evaluation,relevant indicators and methods are proposed,and their relationship with budget execution and performance evaluation is explored.Regarding the risk management and prevention,the process and methods of risk management are introduced,along with discussions on implementing risk prevention measures to reduce the impact of uncer tainty.Finally,the paper concludes with a summary and outlook on futur edirections.

关 键 词：预算监控 风险管理 成本控制 预算执行 风险识别 灵活性管理 绩效评估 

分 类 号：F425[经济管理—产业经济] F406.7