Research On The Process Control Mode Of Cost Budget Of Post Corporation Of Heilongjiang Province

This paper is to constantly enhance collaboration in the industry trend,the socialization of production,and to continuously improve the professional division of labor.The development of modern logistics industry has become an important basic industry in the national economic system;the postal enterprises in the information flow,capital flow,logistics development under the background of creation have advantages richly endowed by nature.The purpose of this paper is to guide the postal enterprises to continuously optimize the development,operation cost,to raise the limited cost efficient a llocation of resources,to improve the cost budget management the level of assets,to promote post enterprises and to enhance the quality and efficiency of enterprise development.In the respect of research content,it to put forward the whole control thinking mode construction cost budget.In the preparation of cost budget,starting from the angle of comprehensive budget,it fully mobilizes the enthusiasm of enterprises at all levels,which is considering the enterprise income and cost ratio,cost expen diture and capital expenditure ratio to the principle,with the budget information system,which includes clear main budget,budget,budget information,standard budget and budget process for ensuring the scientific budget.And through the establishment of cost budget management decision-making mechanism and the establishment of the principle of unity,the cost allocation standard determines the cost budget guarantee in the analysis of monitoring measures.The cost budget,as the implementation of key performance indicators of early warning,strengthens the monitoring and analysis of real-time classification control,which controls in the former,in the matter,and after the depth in the whole process of enterprise management,in order to implement and analysis of monitoring cost budget schedule.And through the refinement of the schedule and cost control process,a clear means of enforcement measures,guarantee analysis of the scientific and effective monitoring of the cost budget is fully used.In the evalu ation of cost budget,for the assessment of business activities involved in the annual budget cost,it is acted by setting some key cost benchmarking index and comprehensive evaluation of financial indicators,horizontal and vertical evaluation of each uni t cost budget schedule,which points out ?set up standard,match standard,standard,reach standard,create standard? as the main content of standard benchmarking.Postal enterprises implement financial benchmarking management objective to strengthen the f ine management and to improve the enterprise cost management level.This paper,through experience,case study,practical investigation and analysis,and quantitative analysis methods;through certain theoretical accumulation and in-depth practical investigation,objective analysis of problems in enterprise cost budget management,through field research,combined with related theories,the construction of the whole process control model of a Heilongjiang province postal company in line with the actual cost the budget,is to provide some feasible suggestions for the development of enterprises eventually.