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企业经历十余年的高速发展期后,市场划分越来越细,在此时代背景下,过度的在生产及销售环节追求利润已经成为企业经营管理中的误区。企业应转变观念,通过控制内部成本费用等支出金额作为扩大企业经济效益的重要方式。在已知的成本内部约束方法中,预算管理和直接的成本管理是相对有效的两种成本管理方法,而且二者之间在资料信息与控制方法之间存在着一定的交集,因此将预算管理与成本控制协同提升具备一定的实际价值。为此,就我国企业预算管理与成本控制的协同方式与意义进行浅析,提出二者协同提升的策略及具体措施。
After more than ten years of high-speed development, the market is getting more and more divided. In this background, excessive pursuit of profit in production and sales has become a misunderstanding in business management. Enterprises should change their concept and control the cost of internal costs and other expenses as an important way to expand the economic efficiency of enterprises. Among the known cost-based internal constraint methods, budget management and direct cost management are relatively effective two cost management methods, and there is a certain intersection between the two methods of data information and control. Therefore, budget management Collaborative promotion and cost control have certain practical value. Therefore, this paper analyzes the way and significance of the coordination and the significance of the budget management and cost control in our country, and puts forward the strategies and concrete measures for their synergistic improvement.