摘 要
随着市场竞争日益激烈，企业成本控制成为提升竞争力的关键因素，预算管理作为成本控制的重要手段，在企业发展中发挥着不可替代的作用。本研究旨在探讨企业成本控制中的预算管理问题及对策，基于对多家企业的实地调研与案例分析，结合财务数据统计和文献综述，深入剖析当前企业在预算编制、执行与监督过程中存在的主要问题，如预算编制缺乏科学性、执行过程缺乏灵活性、监督机制不健全等。研究发现，通过构建全面预算管理体系，优化预算编制流程，引入弹性预算方法，强化预算执行的动态监控，建立有效的绩效评价体系，可以有效解决上述问题。本研究创新性地提出将大数据分析技术应用于预算管理全过程，实现精准预测与实时调整，为现代企业管理提供了新的思路与方法，有助于提高企业成本控制水平，增强市场竞争力。
关键词：预算管理；成本控制；全面预算管理体系
Abstract
As market competition intensifies, cost control has become a critical factor in enhancing corporate competitiveness, and budget management, as an essential tool for cost control, plays an irreplaceable role in enterprise development. This study aims to explore the issues and countermeasures of budget management in corporate cost control. Based on field research and case analysis of multiple enterprises, combined with financial data statistics and literature review, this paper thoroughly examines the primary problems existing in the processes of budget preparation, execution, and supervision, such as the lack of scientific rigor in budget preparation, insufficient flexibility in execution, and inadequate supervision mechanisms. The study finds that by establishing a comprehensive budget management system, optimizing the budget preparation process, introducing flexible budgeting methods, strengthening dynamic monitoring of budget execution, and building an effective performance evaluation system, these issues can be effectively addressed. Innovatively, this research proposes applying big data analytics technology throughout the budget management process to achieve precise forecasting and real-time adjustments, providing new approaches and methods for modern enterprise management, which helps improve corporate cost control levels and enhance market competitiveness.
Keywords: Budget Management；Cost Control；Comprehensive Budget Management System
目 录
引言 1
一、企业成本控制与预算管理概述 1
（一）成本控制的基本概念 1
（二）预算管理的定义与作用 2
（三）成本控制与预算管理的关系 2
二、企业预算管理中的常见问题 3
（一）预算编制不准确 3
（二）预算执行缺乏监督 3
（三）预算调整机制不完善 3
三、成本控制中的预算管理对策 4
（一）提高预算编制精度 4
（二）加强预算执行监控 4
（三）完善预算调整流程 5
四、预算管理对企业成本控制的影响 5
（一）优化资源配置效果 5
（二）提升成本管理水平 6
（三）增强企业竞争力 6
结 论 7
致 谢 8
参考文献 9
随着市场竞争日益激烈，企业成本控制成为提升竞争力的关键因素，预算管理作为成本控制的重要手段，在企业发展中发挥着不可替代的作用。本研究旨在探讨企业成本控制中的预算管理问题及对策，基于对多家企业的实地调研与案例分析，结合财务数据统计和文献综述，深入剖析当前企业在预算编制、执行与监督过程中存在的主要问题，如预算编制缺乏科学性、执行过程缺乏灵活性、监督机制不健全等。研究发现，通过构建全面预算管理体系，优化预算编制流程，引入弹性预算方法，强化预算执行的动态监控，建立有效的绩效评价体系，可以有效解决上述问题。本研究创新性地提出将大数据分析技术应用于预算管理全过程，实现精准预测与实时调整，为现代企业管理提供了新的思路与方法，有助于提高企业成本控制水平，增强市场竞争力。
关键词：预算管理；成本控制；全面预算管理体系
Abstract
As market competition intensifies, cost control has become a critical factor in enhancing corporate competitiveness, and budget management, as an essential tool for cost control, plays an irreplaceable role in enterprise development. This study aims to explore the issues and countermeasures of budget management in corporate cost control. Based on field research and case analysis of multiple enterprises, combined with financial data statistics and literature review, this paper thoroughly examines the primary problems existing in the processes of budget preparation, execution, and supervision, such as the lack of scientific rigor in budget preparation, insufficient flexibility in execution, and inadequate supervision mechanisms. The study finds that by establishing a comprehensive budget management system, optimizing the budget preparation process, introducing flexible budgeting methods, strengthening dynamic monitoring of budget execution, and building an effective performance evaluation system, these issues can be effectively addressed. Innovatively, this research proposes applying big data analytics technology throughout the budget management process to achieve precise forecasting and real-time adjustments, providing new approaches and methods for modern enterprise management, which helps improve corporate cost control levels and enhance market competitiveness.
Keywords: Budget Management；Cost Control；Comprehensive Budget Management System
目 录
引言 1
一、企业成本控制与预算管理概述 1
（一）成本控制的基本概念 1
（二）预算管理的定义与作用 2
（三）成本控制与预算管理的关系 2
二、企业预算管理中的常见问题 3
（一）预算编制不准确 3
（二）预算执行缺乏监督 3
（三）预算调整机制不完善 3
三、成本控制中的预算管理对策 4
（一）提高预算编制精度 4
（二）加强预算执行监控 4
（三）完善预算调整流程 5
四、预算管理对企业成本控制的影响 5
（一）优化资源配置效果 5
（二）提升成本管理水平 6
（三）增强企业竞争力 6
结 论 7
致 谢 8
参考文献 9
