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随着经济的发展,人们生活水平不断地提高,各行各业的经济情况都有所上升。但是同一行业中,有的企业发展的特别好,有的企业就发展的不是很好,原因在于有的企业实施了预算管理,很好地控制了成本,效益自然会提高,而有的企业没有进行预算管理和成本控制,导致了自己的效益非但没提高,还呈现下降的趋势。可见,实施预算管理,加强成本控制,对一个企业来说非常重要,本文通过对预算管理和成本控制的研究,以期帮助企业实现经济效益的提高。
With economic development, people’s living standards continue to improve, and the economic situation of all walks of life has risen. However, in the same industry, some enterprises are particularly well-developed and some enterprises are not well-developed because some enterprises have implemented budget management and well controlled costs, and their benefits naturally increase. However, some enterprises do not have The budget management and cost control led to not only did not improve their own efficiency, but also showed a downward trend. Obviously, implementing budget management and strengthening cost control are very important to an enterprise. Through the research on budget management and cost control, this paper aims to help enterprises to achieve economic benefits.