全面预算管理体系下冶金企业的预算成本管理及控制

Estimated Cost Management and Control of Metallurgical Enterprise under Total Budget Managerial System

受原料价格上涨和市场价格透明度高等因素的影响,冶金行业利润空间日益缩小。如何增强企业竞争力,实现企业价值最大化,一个重要的途径是控制成本。全面预算管理体系下预算成本管理为企业有效控制、优化成本提供了较好的办法。从预算成本的编制、执行、控制、分析、优化等方面论述冶金企业如何通过预算成本管理,实现企业成本的有效管理和控制,以实现企业价值的最大化。

The profit margin of metallurgical enterprise is increasingly reduced because suffering the effects of the jump of raw material price and the high transparence of market price.A feasible means is to control cost which reinforce the competitive power and make the maximization of enterprise value come true.Estimated cost management provides a better way for the effective control and optimization of enterprise cost under total budget managerial system.Discussions were all expressed on how to accomplish the effective management and control of enterprise cost successfully by means of estimated cost management from multi-aspects of estimated cost such as planning,execution,control,analysis and optimization etc.