Research On Cost Budget Management Of MY Enterprise

Dairy industry is an important livelihood industry,which belongs to the National Encouragement industry,and is one of the fastest growing important industries since China's reform and opening up.Dairy products play an important role in improving the dietary structure of residents and strengthening the national physique.With the development of economy and the improvement of living standards,the demand and consumption of nutritious foods such as meat,eggs and milk have been increasing continuously.Dairy products have become the fastest growing products in the consumption of livestock products and an important part of the daily diet of residents.However,as the source of dairy products,raw milk producers have experienced a "cold winter" period because of the low purchase price of raw milk.Facing the depressed market environment,enterprises must pay more attention to cost control and improve their core competitiveness if they want to survive and seek development and remain invincible for a long time.Cost budget management is an effective way to control costs.Good cost budget management can maximize the cost savings of enterprises and achieve the rational allocation of resources.Therefore,it is of great significance to improve the cost budget management of MY enterprises.On the basis of comprehensive discussion on the research trends of cost budget management by domestic and foreign scholars,this paper takes MY enterprise as the research object,applies the basic theories of budget management such as incentive theory,internal control theory and information asymmetry theory,combines the cost and cost characteristics of dairy industry,and adopts the methods of investigation and quantitative analysis to study the cost budget management of MY enterprise.The situation has been deeply studied and analyzed.Based on the implementation results of MY enterprise cost budget management in 2017,this paper analyses the current situation of MY enterprise cost budget management,points out the shortcomings of MY enterprise in cost budget management,and finds out the causes of the problems through further analysis.On the basis of applying the basic principles and methods of cost budget management,this paper puts forward corresponding suggestions for improving the cost budget management of MY enterprises.The paper holds that the raw milk industry has a single finished product and its business income is obviously affected by market fluctuation.In order to improve the competitiveness of enterprises and ensure their long-term development,the management of enterprises should pay more attention to the important role of budget management theory in cost control,and improve the cost budget management from the aspects of budget preparation,budget control execution and budget assessment,so as to improve the cost budget management of enterprises.Further reduce the cost of enterprises and ensure the healthy development of enterprises.