企业全面预算管理与成本管理实务探究 ——以XY化学工业有限公司为例

企业管理过程中,全面预算管理与成本管理相互促进、相辅相成。针对成本管理及全面预算管理的现状及存在的问题,以陕西某化学工业有限公司(XY公司)为案例,开展了优化成本管理及全面预算管理的对策探讨。首先介绍了全面预算管理和成本管理的基本理论及两者的关系,并针对公司现状及存在的问题,提出了优化全面预算管理和成本管控的思路和措施。通过两种管理相结合的方式,形成科学、健全的管理模式,使企业在市场竞争中获得有利地位,实现企业发展的良性循环。

Discussion on comprehensive budget management and cost management of enterprises--Taking XY Chemical Industry Company as an example

In the process of enterprise management,comprehensive budget management and cost management promote each other and complement each other.In view of the current situation and existing problems of cost management and comprehensive budget management,taking a chemical industry company in Shaanxi Province as an example,the countermeasures of optimizing cost management and comprehensive budget management were discussed.Based on the basic theory of comprehensive budget management and cost management and the relationship between them,and according to the current situation of the company,the ideas and measures of optimizing comprehensive budget management and cost control were put forward.Through the combination of comprehensive budget management and cost management,a scientific and sound management mode was formed,so that enterprises can gain a favorable position in the fierce market competition and realize a virtuous circle of enterprise development.