| Agricultural products logistics enterprises as professional logistics organizations are the mainbearers of agricultural products logistics costs, the high cost has become an important bottleneckfor sustainable development, and to break this bottleneck must improve management. Costbudget management as an effective management tool is of great significance to reduce costs andoptimize the allocation of resources for agricultural products logistics enterprises. The paperstudied on modern logistics theory and budget management theory, started from theCharacteristics of agricultural products logistics enterprises, and classified the costs and analyzedthe status and problems of cost budget management in agricultural products logistics enterprises.Aiming at the existing problems, from the two aspects of cost budget organization system andthe cost budget operation system, the paper designed the cost budget management system foragricultural products logistics enterprises. The paper introduced the specific application of costbudget management, at the same time, put forward the safeguards for the implementation of thecost budget management in agricultural logistics enterprises. |