试论管理费用的预算控制

Discussion about the budget control of the administrative expenses

管理费用的控制已经成为企业成本管理的一项主要内容,是影响企业盈利水平的重要因素,对管理费用实行预算控制,最大限度地降低管理费用,是企业在成本管理工作中需要迫切解决的实际问题。介绍了对管理费用实行预算控制的作用,执行中存在的主要问题及其解决对策。

Control of the administrative expenses has become a key part of cost control in enterprises.It is the important factor influenced on the level of earnings.Carrying out the budget control and decreasing the administrative expenses are the important problems in cost control in enterprises.The functions,problems and countermeasures of the budget control of administrative expenses are presented in this paper.