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目前,随着市场竞争的日趋激烈,企业为了不断提高自身竞争力和综合实力,就必须不断整合有利资源,激活经营管理机制,提供适应市场需求的产品和服务。对一个企业来讲,其经营和发展的过程就是不断追逐利润,创造价值的过程,并尽可能使其最大化。因而,在企业收入确定的前提下,采取更加科学的控制手段加强企业成本管理显得尤为重要,而实行全面预算管理制度是实现这一目标的必备手段。在本文中,笔者主要是基于目前企业状况,对推行全面预算管理加强成本控制提供可行性措施,为企业管理者做好成本控制工作提供参考性建议。
At present, with the increasingly fierce market competition, in order to constantly improve their competitiveness and overall strength, enterprises must continuously integrate favorable resources, activate their operation and management mechanisms, and provide products and services that meet the needs of the market. For an enterprise, the process of its operation and development is the process of pursuing profit and creating value constantly and maximizing it as much as possible. Therefore, under the premise of determining the income of the enterprise, it is particularly important to adopt more scientific control measures to strengthen the management of enterprise cost, and the implementation of a comprehensive budget management system is an essential means to achieve this goal. In this paper, the author mainly based on the current business conditions, to promote the implementation of a comprehensive budget management cost control measures to provide feasible measures for enterprise managers to do cost control efforts to provide reference.