基于全面预算管理的企业成本管控不足与改进研究 = Research on the Shortcomings and Improvements of Cost Control in Enterprises Based on Comprehensive Budget Management

다국어 초록 (Multilingual Abstract)

伴随国家市场经济改革步伐加快推进的新形势，在企业成本管控工作开展的过程中，需要全面加强对全面预算管理理念的深刻把握，结合新形势下企业的发展要求，针对性地强化成本管控和预算指标的分析研究，这样才能更好地为企业科学决策提供重要参考，推动企业资源最大化开发利用。本研究围绕全面预算管理对企业成本管控方面的意义以及具体的措施方面的内容进行了论述，首先阐释了全面预算管理的理念以及对企业成本管控工作的重要意义，然后结合目前企业在实施全面预算管理方面存在的问题，最后根据当下存在的不足提出了相关的管理完善建议。

다국어 초록 (Multilingual Abstract)

With the accelerated pace of national market economy reform, in the process of carrying out enterprise cost control work, it is necessary to comprehensively strengthen the profound grasp of the concept of comprehensive budget management, combine with the development requirements of enterprises under the new situation, and strengthen targeted analysis and research of cost control and budget indicators. Only in this way can we provide important reference for scientific decision-making of enterprises and promote the maximum development and utilization of enterprise resources. This study discusses the significance and specific measures of comprehensive budget management in cost control for enterprises. Firstly, it explains the concept of comprehensive budget management and its significance in cost control work. Then, based on the current problems in implementing comprehensive budget management in enterprises, relevant management improvement suggestions are proposed based on the current shortcomings.

목차 (Table of Contents)

• Ⅰ.引言
• Ⅱ.全面预算管理对企业成本管控的意义
• Ⅲ.全面预算管理的推进现状分析
• Ⅳ.企业提升成本控制成效的改进措施
• Ⅴ.结语