Study On Application Of Standard Costing System In Government Administrative Costs In The Budget

In recent years, the public budget for administrative costs and ever-increasingconcern, the state of "public funds" spending gradually open, control administrativecosts budgets become a hot issue. Use the government budget is a public resourcereconfiguration and government finances are the main income tax, as a taxpayer,should have the right to know whether their money has been fully utilized, andachieved the desired effect. Government budgeting is accurate, rigorous scientificmanagement is to monitor whether legitimate, whether the budget has been fully used,are all issues of social concern.At the same time, the standard cost system and ERP software in-house rapidpopularization and application of accounting so that we gradually realized that this isa modern management methods to strengthen their enterprise resource utilization,operational cost control, business decision-making guide important management tool.Assets belonging to government agencies at all levels of state assets, governmentagencies occupy a lot of public resources to fulfill the obligations of publicinstitutions, to maintain the normal operation of the entire community in this largemachine, it should adopt advanced cost management system and supervision system.This article is based on research carried out above background. The idea is tostudy the most core business standard cost system will be applied to theadministrative costs to the budget.China’s current budget problems of administrative costs are:1Executive costingenough convenient, time-poor;2. Responsibility cost center budget allocatedadministrative costs not clear;3administrative cost budget control is poor;4datacurrent administrative cost estimates do not help to improve the accuracy andeffectiveness of government decision-making. Because of cost accounting method isnot scientific, not with the times, and supporting national legislation andadministrative regulations is not enough time to improve, and the slow process of open government budget and other reasons, led to the current administrative costestimates problematic, its reforms.Given that appear on the preparation and management of the administrative costsof budget problems, the introduction of reasonably be regarded as a corporatestandard cost system useful attempt to specifically focus on three areas to beimplemented: first, to establish a scientific standard system fixed budget and projectmanagement system; second, improve the supervision and performance appraisalmechanisms sector budgeting; third, the completion of the cost management system tooptimize support.