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成本预算管理工作是企业针对生产成本进行的预算编制、预算执行和预算监督考核等方面的管理活动。成本预算管理一般按照企业生产经营目标和各项经济活动的要求对企业在未来一段时期内所涉及到的成本进行统一的预算与规划管理,是一套完整的管理体系,在现代化企业科学经营管理中有着重要的地位。本文结合企业成本控制管理需求,对企业成本预算在企业成本控制过程中的应用进行了初步的探讨。
Cost budget management is the management of budgeting, budget execution and budget supervision and assessment of production costs. Cost budget management generally in accordance with the objectives of production and business operations and the requirements of various economic activities on the business in the coming period costs involved in a unified budget and planning management is a complete set of management system in the modern enterprise scientific management In the important position. In this paper, based on the needs of enterprise cost control and management, this paper discusses the application of enterprise cost budget in the process of enterprise cost control.