摘要
预算是企业在特定时期内获得资源和使用资源的详细说明。任何资源都具有稀缺性,所以在资源的使用中要关注投入产出的效率问题。本文以X公司生产经营实例为背景,将数据包络分析法运用于企业的预算工作之中,对以效率为导向的预算方法进行了初步尝试。
Budget is the detailed explaining for an enterprise gaining and using resources in a special period. We must pay more attention to effective results of input and output in resources utilization because their rare and lack characters. This paper tries to use the budget method oriented by efficiency applying date package analysis into enterprise budget by taking the case of the operation of X company as the background.
出处
《北京市经济管理干部学院学报》
2006年第3期53-57,共5页
Journal of Beijing Economic Management Institute
