城市建设理论研究(电子版)
城市建設理論研究(電子版)
성시건설이론연구(전자판)
ChengShi Jianshe LiLun Yan Jiu
2015年
5期
188-189
,共2页
采购预算%编制流程%绩效评估
採購預算%編製流程%績效評估
채구예산%편제류정%적효평고
procurement budget%preparation process%performance evaluation
采购预算是指某一企业的在一定计划期间(年度、季度或月度)编制的材料采购的用款计划。采购预算的作用是可以有效保障该企业的战略计划和作业计划的执行,确保企业组织目标一致;也可以协调企业各部门之间的合作经营;在企业中的各部门之间合理安排资源,保证资源分配的有效性;可以对企业的物流成本进行控制和监督,保证企业的正常运转,热电厂是企业的经营模式,因此,热电厂的采购预算管理对热电厂的发展极其重要。
採購預算是指某一企業的在一定計劃期間(年度、季度或月度)編製的材料採購的用款計劃。採購預算的作用是可以有效保障該企業的戰略計劃和作業計劃的執行,確保企業組織目標一緻;也可以協調企業各部門之間的閤作經營;在企業中的各部門之間閤理安排資源,保證資源分配的有效性;可以對企業的物流成本進行控製和鑑督,保證企業的正常運轉,熱電廠是企業的經營模式,因此,熱電廠的採購預算管理對熱電廠的髮展極其重要。
채구예산시지모일기업적재일정계화기간(년도、계도혹월도)편제적재료채구적용관계화。채구예산적작용시가이유효보장해기업적전략계화화작업계화적집행,학보기업조직목표일치;야가이협조기업각부문지간적합작경영;재기업중적각부문지간합리안배자원,보증자원분배적유효성;가이대기업적물류성본진행공제화감독,보증기업적정상운전,열전엄시기업적경영모식,인차,열전엄적채구예산관리대열전엄적발전겁기중요。
the procurement budget refers to a firm in the plan period (annual, quarterly or monthly) the preparation of the material purchase plan with money. Procurement budget is the role of the enterprise can effectivelyguarantee the strategic plan and work in the implementation of the plan, to ensure that the enterpriseorganizational goals; can also coordinate betweendepartments of an enterprise cooperation betweenvarious departments in the enterprise management;reasonable arrangement of resources, ensure theresource al ocation effectiveness;can control andsupervision of enterprises logistics cost, ensure the normal operation of enterprises, thermal power plant isthe mode of operation of enterprises, therefore, the procurement budget management in the power plant is extremely important for the development of thermal power plant.