全面预算管理作为提升企业管理水平的一种方法,日益被企业所广泛应用,而将作业成本理念融入全面预算管理则更大程度上提升了企业的资源利用效率。本文针对冶炼企业的自身特点,分别阐述了作业成本预算编制、预算的分析和控制、作业成本预算考核等内容,更对作业成本的预算管理提出了改进意见。 As a method to enhance the level of enterprise management, the comprehensive budget management is increasingly being widely applied by enterprises. Integrating the concept of activity cost into the overall budget management can improve the resource utilization efficiency of enterprises to a large extent. In this paper, according to the characteristics of smelting enterprises, the author elaborates the contents such as the preparation of work cost budget, the analysis and control of budget, the budget assessment of work cost and so on, and puts forward some suggestions on the budget management of work cost.