港口企业全面预算管理下的成本控制研究

Research on Cost Control of Port Enterprises under Comprehensive Budget Management

文章以企业全面预算管理下的成本控制基本概述为切入点,概述了全面预算管理下成本控制的特征和重要作用,分析了目前港口企业成本控制工作存在的问题,探讨了港口企业开展全面预算管理的必要性,并提出了港口企业成本控制工作应用全面预算管理的具体实施策略,以期为企业在全面预算管理体系下开展高质量的成本控制工作提供参考。

Taking the basic overview of cost control under the comprehensive budget management of enterprises as the starting point,this paper outlines the characteristics and important role of cost control under the comprehensive budget management,analyzes the problems existing in the current cost control work of port enterprises,discusses the necessity of carrying out the comprehensive budget management in port enterprises,and puts forward the specific implementation strategies of applying the comprehensive budget management to the cost control work of port enterprises,hoping to be helpful for enterprises to carry out high-quality cost control under the comprehensive budget management system.