Research On Cost Budget Management Of ATC Company

With the continuous development of China’s market economy,enterprises are facing more and more brutal competition,while facing more and more challenges.As a labor-intensive industrial concentration country,China was a treasure land for many foreign-funded enterprises.In addition to sufficient and cheap labor,China also has a broad market,which provides these enterprises with unique conditions.However,with the increase of human cost and the rise of domestic brands in recent years,the disappearance of demographic dividend and the rise of material cost,the product cost of our country have been far higher than some countries in Southeast Asia.Some multinational enterprises shut down their factories in China directly,and some even withdrew capital directly from China.In the fierce competition,if enterprises want to be in an invincible position,they must have advantages in quality and price.The price advantage comes from the company’s low-cost strategy,so the company needs to constantly improve and promote cost reduction programs.Cost budget management is a kind of management system with strategic,all staff and strong mechanism,which has become a multi effect internal control means.The systematic characteristics of cost budget management can effectively control the cost of the company as a whole,so the cost control system can effectively reduce operating costs,optimize resource allocation,and improve the position of the enterprise in the market.This paper takes ATC Company as the research object,takes its cost control as the core,and takes budget management as the means to deeply study the method of ATC Company’s budget cost control.First of all,it analyzes the problems in the early stage one by one,pointing out that the organization structure is not perfect,the cost budget is divorced from the actual,the assessment index is single,and the system information is not enough.Then the cost control of the optimized ATC company is investigated in depth,including the cost improvement scheme in the production and operation process,as well as the improved budget control system.ATC company through the optimization of organizational structure,optimization of information system,the establishment of budgeting process,and improve its assessment system,so that after the implementation of budget cost control,the cost of the company will be greatly reduced,bringing significant benefits to the enterprise.This paper hopes to study the budget cost management system of ATC company,and bring some reference to the cost control of manufacturing industry.