Research On HDGJ Company Cost Budget System Reconstruction

With the rapid development of market economy,the competition between enterprises is becoming increasingly fierce.To survive and develop in the fierce competition,we must constantly strengthen the management of the enterprise itself.Cost control is one of the important measures to strengthen management,and the construction of the cost budget system is the key to strengthen the cost control.For the current situation and existing problems of HDGJ's cost budgeting system,in this paper,the related system is reconstructed and improved.Firstly,through the field research of the company,the cost budget of HDGJ was analyzed from the budgeting method,the cost budget organization structure and the cost budget procedure;through the analysis of the present situation,the existing problems of the company's cost budgeting system are found and the causes of the problems are analyzed.Secondly,paper according to the company in the cost budget problems and the need for cost budget,based on the theory of organization and management,reconstructing the cost budgeting system of HDGJ;according to determine the cost of the budget system design principle,goal and content,the paper puts forward the cost budget organization system,process,system,method system from three aspects,designs the HDGJ cost budget system of the refactoring overall architecture of the company.Thirdly,based on the relevant theoretical knowledge of organizational system and the disadvantages of current organizational system,through the study and analysis of various factors affecting the organizational structure system,finalize the organizational structure of HDGJ.The organization system of HDGJ cost and budget was reconstructed from four levels: decision-making,management,executive and evaluation.Deficiency of process management system based on the core of process Reengineering Theory and current cost budget system,application of ECRS techniques,rebuilt missing process,optimize and improve existing processes,from the budget preparation stage,the budget monitoring and execution stage,the budget adjustment stage,the budget analysis stage,the budget examination stage five aspects,we constructed the HDGJ Company's cost budget process system.The cost budget system of HDGJ Company is redesigned from three aspects: budget preparation method,budget analysis method and budget assessment method.According to the stage characteristics of different projects and the characteristics of related costs,choose different methods.Finally,the paper puts forward the guarantee measures for the implementation of the cost budget system of HDGJ.From the three aspects of budget consciousness,human resources and information system construction,to facilitate the smooth development of cost budget,Avoid and reduce costs associated with changes in the external environment.Improve the company's cost budget system,promote better corporate goals.