Expense Budget Research Based On Cost Behavior Analysis

In 2016,the Sate Council pointed out that we should speed up the construction of multi-level,wide coverage,sustainable rural financial service system,develop inclusive finance,reduce financing costs,fully activate the rural financial services chain,so the competition in the rural financial industry is bound to further intensify;at the same time,the further accelerate of reform of Rural Commercial Bank,is increasingly strict requiring Rural Credit Cooperatives to do detailed management,so be market-oriented,is the only way of Rural Credit Cooperatives reform.At present,J province Rural Credit Cooperatives' cost/income ratio is high,which is a big problem to the increasingly fierce market competition and Rural Commercial Bank reform,so how to turn extensive growth to intensive growth,how to control costs and effectively improve bank benefit,is the urgent problem which J province Rural Commercial Bank are facing.In this paper,take J province Rural Credit Cooperatives as an example,the writer described its budget management status,compared with other financial enterprises,analyzed the problems in its budget management.In order to improve management of budget,to effectively control operating costs,the writer used quantitative analysis method to analyze the cost of the various costs,and on this basis,according to the cost performance analysis results,took different budgeting methods,focused on the correlation analysis of variable cost,and finally built a budgeting model.The above budgeting model,will be helpful to solve the problem of budget and cost control(which is under the three-level legal person system)of J province Rural Credit Cooperatives,will be helpful to improve the management level of enterprises,will be helpful of Rural Credit Cooperatives in other provinces.The innovation of this paper lies in the application of cost analysis theory to financial service enterprises,the case study further extends the scope of application of cost analysis theory,and on the basis of practical experience,a budgeting model is constructed by regression analysis.