在当前国内市场状况普遍供大于求的严峻形势下,企业要想在激烈的市场竞争中取胜,除了主动开拓市场外,更应从企业内部进行成本费用的管理和控制,获得更多的“成本优势”。本文从费用预算管理的现状入手,结合武汉钢铁(集团)公司(以下简称“武钢”)推行费用预算管理所面临的困境和采取的具体措施,介绍了费用预算管理的成功经验。 In the current situation of the domestic market generally oversupply situation, companies want to win in the fierce market competition, in addition to take the initiative to open up the market, but also from the internal cost management and control, access to more “cost advantage ”. This article starts with the status quo of cost budgeting management and introduces the successful experience of cost budgeting management based on the predicament faced by Wuhan Iron and Steel (Group) Company (hereinafter referred to as “Wuhan Iron and Steel”) and the concrete measures taken to implement cost budgeting management.