Research On Enterprise Cost Control Under Comprehensive Budget Management

The rapid development of our country market economy not only brings the bigger development opportunities to the enterprise,but also has brought some challenges,under the condition of competitive market environment.With the quality of the product to the price advantage,they both need good cost control,and more in need of the company constantly improve the internal organization and management mode.Comprehensive budget management is a strategic,all-staff and strong institutional management system,which can set goals and intervene in the company’s daily business activities.It has become a multiple-effect internal control method.The systematic characteristics of comprehensive budget management can effectively control the cost of the company as a whole.Therefore,the cost control system under efficient comprehensive budget management can reduce the cost of the company to the greatest extent,which can realize the resource allocation of the company,and improve the competitiveness.This paper takes cost control under comprehensive budget management as the core,company A as the research object,and company A’s cost control under comprehensive budget management as the main research content.The domestic and foreign theories and development related to the cost control under the comprehensive budget management are sorted out,and then the implementation of the comprehensive budget management of A company is studied according to the relevant theories of the cost control under the comprehensive budget management A detailed analysis to the cost control schemes,Through detailed analysis of its cost control scheme,it points out that in the implementation process of the comprehensive budget management system,company A is faced with problems such as lack of effective management of company strategy and budget,unsound organizational structure,disjointed cost budget,single budget method and assessment index,low information level and so on.In order with the decomposition of the elaboration strategy and optimization of overall budget management organization,the paper puts forward the corresponding optimization plan on company cost budget mechanism,perfect the evaluation system,improve the level of information management and so on.And then improve the comprehensive budget management system,which has a certain reference significance on implementation of the comprehensive budget management system of aviation ground support industry of cost control.