摘 要
随着市场竞争的日益激烈和企业经营环境的复杂多变，成本控制成为企业提升竞争力的关键因素之一，而全面预算管理作为一种有效的管理工具，在成本控制中发挥着不可替代的作用。本文旨在探讨全面预算管理在成本控制中的作用与实施路径，以期为企业提供理论指导和实践参考。通过对国内外相关文献的梳理以及对典型企业的案例分析，研究发现全面预算管理能够通过目标设定、过程监控、绩效评价等环节实现对成本的有效控制。创新之处在于将全面预算管理与作业成本法相结合，从作业层面深入挖掘成本动因，为精准成本控制提供了新思路。同时，构建了包含战略规划、组织架构优化、信息系统支撑等内容的全面预算管理体系框架，强调以人为本的理念，注重员工参与和文化建设，确保体系的有效运行，从而全面提升企业成本管理水平，增强企业在市场中的竞争优势。
关键词：全面预算管理；成本控制；作业成本法
Abstract
As market competition intensifies and the business environment becomes increasingly complex and volatile, cost control has emerged as one of the critical factors for enterprises to enhance their competitiveness. Comprehensive budget management, as an effective management tool, plays an indispensable role in cost control. This study aims to explore the role and implementation pathways of comprehensive budget management in cost control, providing theoretical guidance and practical references for enterprises. By reviewing relevant literature both domestically and internationally, along with analyzing case studies of typical enterprises, it is found that comprehensive budget management can effectively control costs through phases such as target setting, process monitoring, and performance evaluation. An innovative aspect of this research lies in integrating comprehensive budget management with activity-based costing, delving into cost drivers at the operational level, thereby offering new perspectives for precise cost control. Additionally, a fr amework for comprehensive budget management system is constructed, encompassing elements like strategic planning, organizational structure optimization, and information system support. This fr amework emphasizes a people-oriented philosophy, highlighting employee participation and cultural development to ensure the effective operation of the system, thus comprehensively improving enterprise cost management levels and enhancing competitive advantages in the market.
Keywords: Comprehensive Budget Management；Cost Control；Activity-Based Costing
目 录
引言 1
一、全面预算管理的理论基础 1
（一）成本控制的基本概念 1
（二）全面预算管理的内涵 2
（三）理论基础与成本控制关联 2
二、全面预算管理在成本控制中的作用 3
（一）优化资源配置机制 3
（二）强化成本预测功能 3
（三）提升成本监控效能 3
三、全面预算管理实施的关键环节 4
（一）预算编制流程设计 4
（二）预算执行过程监督 4
（三）预算调整与反馈机制 5
四、全面预算管理的成本控制路径 5
（一）构建成本控制体系 5
（二）推动成本文化形成 6
（三）实现持续改进机制 6
结 论 7
致 谢 8
参考文献 9
随着市场竞争的日益激烈和企业经营环境的复杂多变，成本控制成为企业提升竞争力的关键因素之一，而全面预算管理作为一种有效的管理工具，在成本控制中发挥着不可替代的作用。本文旨在探讨全面预算管理在成本控制中的作用与实施路径，以期为企业提供理论指导和实践参考。通过对国内外相关文献的梳理以及对典型企业的案例分析，研究发现全面预算管理能够通过目标设定、过程监控、绩效评价等环节实现对成本的有效控制。创新之处在于将全面预算管理与作业成本法相结合，从作业层面深入挖掘成本动因，为精准成本控制提供了新思路。同时，构建了包含战略规划、组织架构优化、信息系统支撑等内容的全面预算管理体系框架，强调以人为本的理念，注重员工参与和文化建设，确保体系的有效运行，从而全面提升企业成本管理水平，增强企业在市场中的竞争优势。
关键词：全面预算管理；成本控制；作业成本法
Abstract
As market competition intensifies and the business environment becomes increasingly complex and volatile, cost control has emerged as one of the critical factors for enterprises to enhance their competitiveness. Comprehensive budget management, as an effective management tool, plays an indispensable role in cost control. This study aims to explore the role and implementation pathways of comprehensive budget management in cost control, providing theoretical guidance and practical references for enterprises. By reviewing relevant literature both domestically and internationally, along with analyzing case studies of typical enterprises, it is found that comprehensive budget management can effectively control costs through phases such as target setting, process monitoring, and performance evaluation. An innovative aspect of this research lies in integrating comprehensive budget management with activity-based costing, delving into cost drivers at the operational level, thereby offering new perspectives for precise cost control. Additionally, a fr amework for comprehensive budget management system is constructed, encompassing elements like strategic planning, organizational structure optimization, and information system support. This fr amework emphasizes a people-oriented philosophy, highlighting employee participation and cultural development to ensure the effective operation of the system, thus comprehensively improving enterprise cost management levels and enhancing competitive advantages in the market.
Keywords: Comprehensive Budget Management；Cost Control；Activity-Based Costing
目 录
引言 1
一、全面预算管理的理论基础 1
（一）成本控制的基本概念 1
（二）全面预算管理的内涵 2
（三）理论基础与成本控制关联 2
二、全面预算管理在成本控制中的作用 3
（一）优化资源配置机制 3
（二）强化成本预测功能 3
（三）提升成本监控效能 3
三、全面预算管理实施的关键环节 4
（一）预算编制流程设计 4
（二）预算执行过程监督 4
（三）预算调整与反馈机制 5
四、全面预算管理的成本控制路径 5
（一）构建成本控制体系 5
（二）推动成本文化形成 6
（三）实现持续改进机制 6
结 论 7
致 谢 8
参考文献 9
