成本控制视角下的企业预算管理优化研究
摘要
本文聚焦于成本控制视角下的企业预算管理优化研究，旨在探讨如何通过科学的预算管理策略提升企业成本控制能力，增强企业市场竞争力。文章首先梳理了成本控制与预算管理的相关概念及理论基础，分析了两者之间的紧密联系。随后，基于成本控制视角，深入剖析了当前企业预算管理中存在的普遍问题，包括预算编制缺乏科学性与准确性、预算执行过程中控制力不足、成本核算与预算管理脱节，以及预算管理缺乏全员参与和持续改进机制等。针对上述问题，本文提出了针对性的优化策略。在预算编制环节，强调需强化市场调研与预测，引入滚动预算机制，并制定明确的预算编制流程和标准，以提升预算编制的科学性与准确性。在预算执行过程中，建议建立动态监控机制，加强成本分析与控制措施，并优化决策流程与效率，以增强控制力。同时，通过设计成本核算与预算管理的协同机制，优化预算管理流程，并构建成本核算结果对预算执行的反馈机制，实现两者的有效衔接。此外，为推动全员参与和建立持续改进机制，本文还提出了设计多层次激励机制、构建开放反馈机制以及实施预算管理绩效评估等建议。综上所述，本文的研究成果为企业在成本控制视角下优化预算管理提供了可行的路径与策略，有助于企业提升经营效率，降低运营成本，进而实现可持续发展。
关键词：成本控制；预算管理；预算编制；预算执行；成本核算
Abstract
This paper focuses on the optimization of enterprise budget management from the perspective of cost control, aiming to explore how to improve enterprise cost control ability and enhance enterprise market competitiveness through scientific budget management strategy. At first, this paper reviews the related concepts and theoretical basis of cost control and budget management, and analyzes the close relationship between them. Then, based on the perspective of cost control, the paper deeply analyzes the common problems existing in the current enterprise budget management, including the lack of scientific and accurate budget preparation, the lack of control in the process of budget implementation, the disconnection between cost accounting and budget management, and the lack of full participation and continuous improvement mechanism in budget management. Aiming at the above problems, this paper puts forward the targeted optimization strategy. In the process of budget preparation, it is emphasized that it is necessary to strengthen market research and forecast, introduce rolling budget mechanism, and formulate clear budget preparation process and standards, so as to improve the scientific and accurate budget preparation. In the process of budget implementation, it is suggested to establish a dynamic monitoring mechanism, strengthen cost analysis and control measures, and optimize the decision-making process and efficiency to enhance control. At the same time, the coordination mechanism of cost accounting and budget management is designed to optimize the budget management process, and the feedback mechanism of cost accounting results to budget implementation is built to achieve the effective connection between the two. In addition, in order to promote full participation and establish continuous improvement mechanism, this paper also puts forward suggestions on designing multi-level incentive mechanism, constructing open feedback mechanism and implementing budget management performance evaluation. To sum up, the research results of this paper provide feasible paths and strategies for enterprises to optimize budget management from the perspective of cost control, which is helpful for enterprises to improve operating efficiency, reduce operating costs, and achieve sustainable development.
Key words: Cost control; Budget management; Budgeting; Budget implementation; Cost accounting
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、相关概念及理论基础 2
2.1 成本控制理论概述 2
2.2 预算管理理论框架 3
2.3 成本控制与预算管理的关系 3
三、成本控制视角下的预算管理问题 3
3.1 预算编制缺乏科学性与准确性 3
3.2 预算执行过程中的控制力不足 4
3.3 成本核算与预算管理脱节 4
3.4 预算管理缺乏全员参与和持续改进机制 4
四、成本控制视角下的预算管理优化策略 5
4.1 提升预算编制的科学性与准确性 5
4.1.1 强化预算编制过程中的市场调研与预测 5
4.1.2 引入滚动预算机制以适应市场变化 5
4.1.3 制定明确的预算编制流程和标准 6
4.2 加强预算执行过程中的控制力 6
4.2.1 建立动态监控机制以跟踪预算执行情况 6
4.2.2 强化预算执行中的成本分析与控制措施 6
4.2.3 优化预算执行过程中的决策流程与效率 7
4.3 实现成本核算与预算管理的有效衔接 7
4.3.1 成本核算与预算管理的协同机制设计 7
4.3.2 基于成本控制目标的预算管理流程优化 8
4.3.3 成本核算结果对预算执行反馈的机制构建 8
4.4 推动全员参与和建立持续改进机制 8
4.4.1 设计多层次激励机制以提高员工参与度 8
4.4.2 构建开放反馈机制以促进持续改进 9
4.4.3 实施预算管理绩效评估以推动持续优化 9
五、结论 9
参考文献 11
摘要
本文聚焦于成本控制视角下的企业预算管理优化研究，旨在探讨如何通过科学的预算管理策略提升企业成本控制能力，增强企业市场竞争力。文章首先梳理了成本控制与预算管理的相关概念及理论基础，分析了两者之间的紧密联系。随后，基于成本控制视角，深入剖析了当前企业预算管理中存在的普遍问题，包括预算编制缺乏科学性与准确性、预算执行过程中控制力不足、成本核算与预算管理脱节，以及预算管理缺乏全员参与和持续改进机制等。针对上述问题，本文提出了针对性的优化策略。在预算编制环节，强调需强化市场调研与预测，引入滚动预算机制，并制定明确的预算编制流程和标准，以提升预算编制的科学性与准确性。在预算执行过程中，建议建立动态监控机制，加强成本分析与控制措施，并优化决策流程与效率，以增强控制力。同时，通过设计成本核算与预算管理的协同机制，优化预算管理流程，并构建成本核算结果对预算执行的反馈机制，实现两者的有效衔接。此外，为推动全员参与和建立持续改进机制，本文还提出了设计多层次激励机制、构建开放反馈机制以及实施预算管理绩效评估等建议。综上所述，本文的研究成果为企业在成本控制视角下优化预算管理提供了可行的路径与策略，有助于企业提升经营效率，降低运营成本，进而实现可持续发展。
关键词：成本控制；预算管理；预算编制；预算执行；成本核算
Abstract
This paper focuses on the optimization of enterprise budget management from the perspective of cost control, aiming to explore how to improve enterprise cost control ability and enhance enterprise market competitiveness through scientific budget management strategy. At first, this paper reviews the related concepts and theoretical basis of cost control and budget management, and analyzes the close relationship between them. Then, based on the perspective of cost control, the paper deeply analyzes the common problems existing in the current enterprise budget management, including the lack of scientific and accurate budget preparation, the lack of control in the process of budget implementation, the disconnection between cost accounting and budget management, and the lack of full participation and continuous improvement mechanism in budget management. Aiming at the above problems, this paper puts forward the targeted optimization strategy. In the process of budget preparation, it is emphasized that it is necessary to strengthen market research and forecast, introduce rolling budget mechanism, and formulate clear budget preparation process and standards, so as to improve the scientific and accurate budget preparation. In the process of budget implementation, it is suggested to establish a dynamic monitoring mechanism, strengthen cost analysis and control measures, and optimize the decision-making process and efficiency to enhance control. At the same time, the coordination mechanism of cost accounting and budget management is designed to optimize the budget management process, and the feedback mechanism of cost accounting results to budget implementation is built to achieve the effective connection between the two. In addition, in order to promote full participation and establish continuous improvement mechanism, this paper also puts forward suggestions on designing multi-level incentive mechanism, constructing open feedback mechanism and implementing budget management performance evaluation. To sum up, the research results of this paper provide feasible paths and strategies for enterprises to optimize budget management from the perspective of cost control, which is helpful for enterprises to improve operating efficiency, reduce operating costs, and achieve sustainable development.
Key words: Cost control; Budget management; Budgeting; Budget implementation; Cost accounting
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、相关概念及理论基础 2
2.1 成本控制理论概述 2
2.2 预算管理理论框架 3
2.3 成本控制与预算管理的关系 3
三、成本控制视角下的预算管理问题 3
3.1 预算编制缺乏科学性与准确性 3
3.2 预算执行过程中的控制力不足 4
3.3 成本核算与预算管理脱节 4
3.4 预算管理缺乏全员参与和持续改进机制 4
四、成本控制视角下的预算管理优化策略 5
4.1 提升预算编制的科学性与准确性 5
4.1.1 强化预算编制过程中的市场调研与预测 5
4.1.2 引入滚动预算机制以适应市场变化 5
4.1.3 制定明确的预算编制流程和标准 6
4.2 加强预算执行过程中的控制力 6
4.2.1 建立动态监控机制以跟踪预算执行情况 6
4.2.2 强化预算执行中的成本分析与控制措施 6
4.2.3 优化预算执行过程中的决策流程与效率 7
4.3 实现成本核算与预算管理的有效衔接 7
4.3.1 成本核算与预算管理的协同机制设计 7
4.3.2 基于成本控制目标的预算管理流程优化 8
4.3.3 成本核算结果对预算执行反馈的机制构建 8
4.4 推动全员参与和建立持续改进机制 8
4.4.1 设计多层次激励机制以提高员工参与度 8
4.4.2 构建开放反馈机制以促进持续改进 9
4.4.3 实施预算管理绩效评估以推动持续优化 9
五、结论 9
参考文献 11
