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在成本管理中,预算管理是成本管理的重要方法。所谓预算管理就是通过对预算期内成本的发生情况的事先计算核算,来反映预算期内各种成本、费用发生情况的一种成本管理方法。进行成本预算不仅可以对预算内所发生的各种事先进行核算,还可以利用预算控制企业的成本消耗,生产部门通过对预算的执行,达到降低成本的目的。本文结合了当前企业发展过程中所遇到的相关问题展开分析和探讨,并提出了相关的成本预算方法和建议。
In cost management, budget management is an important method of cost management. The so-called budget management is a cost management method that reflects the occurrence of various costs and expenses during the budget period through prior calculation and calculation of the occurrence of costs within the budget period. Carrying out the cost budget can not only pre-calculate various kinds of occurred in the budget, but also use the budget to control the cost of the enterprise, and the production department can achieve the purpose of reducing costs through the implementation of the budget. In this paper, the problems encountered in the current development of the enterprise are analyzed and discussed, and the related cost budget methods and suggestions are put forward.