摘要
我国经济的迅猛发展为各行各业提供了巨大的发展机遇,企业的发展规模越来越大,资金流动性呈现增长的趋势。在实施全面预算管理的背景下,实现对企业经营成本的有效控制,是促进企业长远发展的重要途径。论文主要对在全面预算管理基础上建立成本费用控制的长效机制进行综合性的分析,为增强企业市场竞争力提供动力支持。
The rapid development of China's economy provides a huge development opportunity for all walks of life.The development scale of enterprises is becoming larger and larger,and the capital liquidity shows a growth trend.Under the background of the implementation of comprehensive budget management,it is an important way to promote the long-term development of enterprises to realize the effective control of operating cost in enterprises.This paper mainly and comprehensively analyzes the establishment of a long-term cost control mechanism based on the comprehensive budget management,which provides motivational support for improving the competitiveness of enterprises in the market.
作者
刘彦君
LIU Yan-jun(Chongqing Shengshi Xinxing Gree Electric Appliances Sales Co.,Ltd.,Chongqing 400000,China)
出处
《中小企业管理与科技》
2021年第12期7-8,共2页
Management & Technology of SME
关键词
全面预算管理
成本费用控制
长效机制
comprehensive budget management
cost control
long-term mechanism