Study On Enterprise Cost Control Under Comprehensive Budget Management

At present,with the increasing downward pressure of domestic economy and intensified competition in the energy market,strengthening enterprise cost management is one of the important means to improve the comprehensive strength of coal enterprises.As an effective means of management and control,comprehensive budget management has systematic characteristics,which can effectively control the overall cost of the company,enhance the profitability of the enterprise,and enhance the competitiveness of the industry.Therefore,in the face of the pressure of cost control,how to improve the cost management level of coal enterprises,how to achieve the scientific and refined overall budget management,so that enterprises in the invincible position in the market competition,is an urgent problem to be studied.This paper takes Y Coal Company as the research object and focuses on the cost control of Y Coal Company under comprehensive budget management.Firstly,the research results of cost control under comprehensive budget management at home and abroad are sorted out,especially those related to state-owned coal enterprises.Second,in-depth Y coal company,the company currently have investigated the current situation of the budget management and cost control analysis,found that the problems are:the lack of comprehensive budget management and cost control consciousness,budget management organization setup is not sound,lack of scientific cost budgeting,cost budget implementation and control is not perfect not to carry out the cost budget examination system,and according to the above five questions,redesign and improve the coal company Y under the comprehensive budget management of the cost control system;Finally,the perfect solution is applied to Y coal company after all the business in 2018,the cost budget establishment,execution and control,and evaluation process is more reasonable and efficient,strengthen the consciousness of company employees comprehensive budget management,improve enterprise cost control effectiveness,under the comprehensive budget management practice in the future for the company provide a certain reference value to the cost control,and implement comprehensive budget management system for the coal industry have a certain reference significance for cost control.Paper based on the coal company Y of optimization and improvement of the comprehensive budget management under the cost control,from all the production and operation of enterprises all links of cost,can accurately detect differences and correction,to carry out the expected results,prompted the company in the production and operation of the future more and more effective to carry out the cost budget control,enhance the company’s market competitiveness and achieve strategic target.