S Company Project Cost Budget Management Method And Application Research

S company as one of the largest aviation products manufacturing enterprises,cost management has always been the focus of its business operations management,especially with the S company "military to civilian" strategy,the strategy will continue to extend to civil aviation and general aviation industry,The market has also changed to the general consumer,so that it faces many domestic and foreign advanced aviation manufacturin g enterprises competition,in this case,the cost control for the S company has become particularly important.The current S company although there is a sound cost accounting system,but more support the cost of the product after the accounting,the lack of pre-project operations in the process of analysis and control measures,resulting in S company costs have been at a high level,A set of effective cost management system,reduce costs become S company is currently very urgent needs.Based on the research of project management theory,this paper constructs the project cost budget management system,sets up the project cost budget based on the work breakdown structure,accounts the work tasks according to the cost items,adjusts the existing cost statistics system so as to conform to the project cost management And through the analysis of the budget and the final value of the final account to achieve the cost of process control and future forecast,and ultimately through the cost of improving the mechanism to achieve sustained improvement in costs,to reduce the cost of enterprises to achieve cost effective control purposes.This paper mainly constructs the project cost structure model,and based on it,the project budget model,the project c st statistical model and the project cost omnidirectional control model are established.Through the implementation of t he system,the project cost statistics can be improved,the cost control object is more accurate,the cost project,the task and the responsibility are unified,and the project cost is obtained beforehand,Continuous improvement provides a tool approach.At the end of this paper,we select the L162 project of S Company as a concrete application example,and make a detailed analysis of the possible problems in the application process and the corresponding supporting measures,and put forward the success of the proposed support system such as leadership support,training and informatization construction.This article has a practical significance for S Company to improve enterprise cost management and improve enterprise competitiveness,and it also has some reference significance for other enterprises' cost management.