印刷业从印前、印刷到印后,成本管理无处不在,尤其是印前的压标、压价和客户不断要求縮短印刷周期,印刷行业进入微利时代,如何有效控制成本是印刷企业生产经营的重中之重。本文以S印刷公司为例,探索印刷业可通过实施作业成本预算控制,把生产环节按照作业进行分类,以作业为单位进行预算控制,充分发挥作业成本预算方法的优势,以降低企业成本,提升企业市场竞争力。 Printing from pre-press, printing to post-press, cost management everywhere, especially prepress pre-press, pressure and customers continue to demand shortening the printing cycle, the printing industry into a meager profit era, how to effectively control the cost of production and operation of printing companies Top priority. This article takes S printing company as an example to explore the printing industry through the implementation of budget control of operating costs, the production process according to the classification of operations, operating as a unit of budget control, give full play to the advantage of operating cost budget method to reduce business costs and enhance Enterprise market competitiveness.