Study On Cost Budget Management For Small And Medium-Sized Enterprises

With reference to the economic development in the developed countries and districts, it can be seen that their success in economy has close relationship with the development of the small and medium-sized enterprises. In a gigantic number, the small and medium-sized businesses now are not only playing important role in economic development with the advantage of flexibility and high efficiency, but influencing and changing our life. If China wants to reduce the distance with the developed countries, the utmost urgent thing it needs to do is devote major efforts to these enterprises.The small and medium-size enterprises are the main force in the national economy. How to improve the financial management level and how to economize the resources and reduce the cost so as to increase the profit for companies have been the issues discussed by the society.To play up fully the function of budget management, combining the present situation of the budget control in businesses and using the analytic methods of overall budget management as reference, this paper makes use of the theories of strategy management, management accounting, cost accounting and statistics and combines these theories with a case study to carry out a research in the cost budget in the overall budget, discloses the defects of the present budget control and establish a zero-based variable cost budget preparing model, which is suitable for the small and medium-sized enterprises. This paper also sets forth the features, preparing and designing principle, scope of application, forecast basis and process as well as the technical support of the zero-based variable cost budget preparing model. In addition, the check mechanism of the cost budget management is set up and the feasibility of this model is tested and verified by the case study.