我公司在费用管理实践中,摸索出了一套费用管理的新思路。具体做法简介如下。一、费用预算化。实行费用预算化管理的前提是对所有费用项目进行恰当的分类,将其分为可控费用和不可控费用,然后制定费用预算总表,再按费用项目制定预算。不可控费用项目是根据近两年实际发生数的加权平均数来确定下年预算数;可控费用项目预算数的制定应把上年发生数与下年目标减少值结合起来考虑。其次,制定部门费用预算控制表,将费用各项目按费用预算总表的数字逐个分摊到各个部 My company in fee management practice, worked out a set of cost management new ideas. The specific practices are as follows. First, the cost of the budget. The implementation of cost management on the premise of preconditions for all the appropriate classification of the cost of the project, will be divided into controllable and uncontrollable costs, and then develop a cost summary of the budget, then the cost of the project budget. Uncontrollable cost items are based on the weighted average of the actual occurrences of the past two years to determine the next year’s budget; control budget project budget should be the number of the previous year should be combined with the target reduction of the next year to consider. Second, the development of departmental cost budget control table, the cost of each item according to the cost estimates of the total number of tables spread to each department