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供应链预算管理是运用预算控制方法对物资供应链及节点企业的管理控制,是以供应链整体价值最大化为目标,对供应链发展战略的具体化。供应链预算管理对于实现供应链资源的优化配置、提高各节点企业经济效益具有积极作用。然而,由于供应链覆盖不同业务、涉及业务各个环节及不同机构,实现供应链全过程预算难度较大。如何实现对各节点企业的有效预算管理,成为实现供应链资源最佳利用和最优配置的关键。本文梳理了供应链预算管理的概念、特点,分析了供应链预算管理的原则及作用,并提出构建物资供应链全过程预算管理的措施及建议。
Supply chain budget management is the management control of material supply chain and node enterprises by using budget control method. It aims at maximizing the overall value of the supply chain and embodies the development strategy of supply chain. Supply chain budget management for the optimal allocation of supply chain resources, improve the economic efficiency of each node has a positive effect. However, since the supply chain covers different businesses and involves all aspects of the business and different agencies, it is more difficult to achieve the entire supply chain budget. How to realize the effective budget management for each node enterprise has become the key to realize the best use and optimal allocation of supply chain resources. This paper combs the concept and characteristics of supply chain budget management, analyzes the principles and functions of supply chain budget management, and puts forward measures and suggestions for the budget management of the whole process of supply chain.