费用控制是企业永恒的话题,尤其是在当前经济下行压力加大的新形势下,加强费用控制,不断压缩费用支出,对于一个企业增加效益,提升竞争力都具有重要意义。本文从企业费用控制存在的问题出发,提出费用全过程控制的措施,详细阐述单项预算审批在费用控制过程中发挥的关键作用。 Cost control is the eternal topic of the enterprise. Especially under the new situation that the downward pressure on the economy is increasing, it is of great significance for a company to increase its efficiency and enhance its competitiveness through cost control and continual reduction of expenses. Based on the problems existing in the enterprise cost control, this paper puts forward the measures of the whole process of cost control and elaborates on the key role that the single budget approval plays in the cost control process.