现代企业成本预算管理研究.pdf

现代企业成本预算管理研究 内容 摘 要 本文从介绍成本预算的概念入手，强调了成本预算的重要性。 同时介绍了我国现代企业成本预算的现状，并做出分析。引导企业 在我国已经加入世界贸易组织后的激烈竞争的市场中赢得胜利。在 随后的章节里系统的介绍了企业成本预算系统的内容，一般可以采 取的模式，包括预算松模式和预算紧模式。以及成本预算编制的的 两种编制方法，直接计算法和因素测算法。还简单介绍了成本预算 的编制步骤和控制执行，最后以超超公司为例子介绍了全面预算管 理和零基预算管理，并做出了实际的分析。在文章的最后，总结了 自己对预算管理的看法，在整体上进一步了解预算管理。 关键词：成本预算、全面预算管理、零基预算管理 II THE RESEARCH ON COST BUDGET MANAGEMENT OF MODERN ENTERPRISE ABSTRACT This article from introduction cost budget concept obtaining, emphasized the cost budget importance.Simultaneously introduced Our country Modern Enterprise cost budget present situation, and makes the analysis.The guidance enterprise already joined the World Trade . Organization after our country in the steep competition market to win the victory 。In afterwards chapter systematic introduction enterprise cost budget system content, may adopt generally the pattern, including budgets the loose pattern and budgets the tight pattern 。As well as cost budget establishment two establishment methods, direct computation. method and factor reckoning law.Also simply introduced the cost budget establishment step and the control execution, finally introduced the comprehensive budget management and the zero base budget . management take the Chaochao Company as the example.In article final, summarized own to budget the management the view, further understood the budget management in the whole. KEYWORDS ：Cost budget，Comprehensive budget management，Zero base budget management