浅析全面预算与成本管理的关系

Brief Analysis of the Relationship Between Comprehensive Budget and Cost Management

企业的目标是生存与发展,在生存的基础上才能得到发展,如何在市场中得以生存,主要依靠产品.而想要使企业产品被人们接受,则需要在技术、质量等方面占据优势.为了彰显这些方面的优势,应营造良好的控制环境.全面预算是企业战略成本的控制手段,全面预算管理是企业有效控制的工具.如何利用全面预算管理强化成本管理、减少企业成本、发挥企业产品的竞争优势、实现企业利润的最大化、促进企业的持续发展,这是企业应重视的工作.文章介绍了全面预算与成本管理之间的关系,阐述了全面预算中的成本管理,并提出了关于落实全面预算、加强成本管理的策略,旨在为相关人士提供参考.

The goal of enterprises is to survive and develop.Only on the basis of survival can they develop.How to survive in the market mainly depends on products.Moreover,in order to make the enterprise product accepted by people,it is necessary to occupy the advantage in technology,quality and other aspects.A good control environment should be created to demonstrate the advantages of these aspects.Comprehensive budget is the strategic cost control means of enterprises,and comprehensive budget management is the effective control tool of enterprises.How to use comprehensive budget management to strengthen cost management,reduce enterprise costs,give full play to the competitive advantages of enterprise products,maximize enterprise profits,and promote sustainable enterprise development is the work that enterprises should pay attention to.This paper introduces the relationship between the comprehensive budget and the cost management,expounds the cost management in the comprehensive budget,and puts forward the strategy of implementing the comprehensive budget and strengthening the cost management to provide reference for the relevant people.