The Raiiway Transport Enterprise Comprehensive Budget Management And Cost Control Research

Enterprise cost management mode in the traditional cost control, in order to reduce the cost of enterprise as the main target, saving has become an important means for the enterprises to reduce the cost of. With the development of our market economy, the enterprise traditional cost management model has been unable to meet the needs of modern enterprise cost management, the enterprise could not have been cost management will be simply equal to reduce the production cost, but should be strengthened to enterprises throughout the production process management.Comprehensive budget management as a main method of cost control system inside enterprise, is an important part of modern enterprise cost management, regarding the modern enterprise’s development plays a significant role in. Comprehensive budget management is the goal of enterprise management, strategic objectives and enterprise resource allocation to budget way of quantifying, based on market prediction, a series of activities planning, control, coordination and evaluation of enterprise production and management of the. The comprehensive budget management on the establishment of modern enterprise system, improve the management level of the enterprise, the integration of enterprise internal resources, achieve production target of all has the extremely vital significance. The managers of the enterprise should be fully aware of the comprehensive budget management in the enterprise cost control system in the role, in the enterprise cost management and actively implement the comprehensive budget management, improve enterprise management level.The current our country railroad transportation enterprises is in promoting the large-scale development of the construction of the railway, high-speed railway construction and put into use, the new phase of development for passenger and freight traffic continued substantial growth, comprehensive budget management has become its to achieve steady growth, an important means to improve the management efficiency. Through the comprehensive budget management can make the railway transport enterprises in the formulation of corporate goals and policies, reasonableplanning to promote effective use of resources, improve enterprise management level,enhance the core competitiveness of enterprises.This paper mainly studies the China railway transport enterprises in the necessity of cost control of the implementation of a comprehensive budget management, the main problems existing in the railway transport enterprise of current cost control system and its improvement methods, the research ideas of combining theory with cases, from theory to practice, to provide some reference for perfecting the comprehensive budget management in the next cost control system of the grass-roots level of railway transport enterprises.