Jiang Yongping Copper Mine Copper Application Of The Fixed Budget

Budget ration-is to provide-support for the management system of a kind of information management mode and the technical method, with the introduction of western management accounting theory, in recent years in China's budget norm got certain application and development. But the budget ration substantial contents and efficacy and not fully exploiting, its basic control function has not been widely used. The current budget ration discussion, in manufacturing, engineering construction, water conservancy sectors have formed certain theoretical system, and to have some can perform the practice operation mode, but, in the application of nonferrous metals industry practice and theoretical research, also has not seen the deep discussion. This article through to the implementation of the budget norm background, the specific content and control effect of research and analysis, conclude awful-sounding improving and perfecting measures, and to JiangTong yongping copper mine for case, for the purpose of nonferrous metals industry budget norm practice provides referential scheme.This article first from the application of budget norm theory research at home and abroad, the implementation of the budget norm enterprise seeks successful experience, and points out that the budget norm in modern enterprise management in the main function and positive significance. And with JiangTong yongping copper mine as an example, roundly expatiated the enterprises in the implementation of the budget norm before the cost management of defects existing in practice, and budget norm after of solving the problems, and the budget ration planning, execution, control are fully analyzed. Finally based on budget norm in the enterprise implements the problems existing in the further analysis from informatization construction, system construction, incentive mechanism from three aspects:the improvement measures are proposed.