Research On Cost And Budget Management Of X Chain Company

This paper takes X chain company as the research object,through in-depth X chain company research and analysis of the cost budget management status,there are some problems in the budget management of the company,such as the lack of budget management system,unreasonable budget preparation method,and too simple evaluation index.Based on the comprehensive budget management theory and the core content of control theory,this paper carries out the research from the perspectives of budget system,compilation,control and evaluation.The main research content of this paper as follow: 1)According to the lack of budget management system of the company,the budget management system of cost and expense was formulated.2)Combined with the current organizational structure of X chain company,the organization system of cost and expense budget management of X chain company was established.3)According to cost and business characteristics of X chain company,the suitable cost budgeting scheme for company was put forwarded,which included clear budgeting principles,improved budgeting procedures,and appropriate budgeting methods for different costs.4)In view of the current situation that budget implementation control is not in place,the solution of budget implementation control was proposed,including formulation of cost control budget principle and key budget implementation control method.5)based on the status of a single budget evaluation indexes and the characteristics of the different divisions of the company,The index systems of assessment of cost budget evaluation for every departments were proposed,the examinee may calculate the departmental assessment score by the grading standard,the index systems solved the problem that it was hard to assess and evaluate budgetment of company.In order to apply the research results in X chain company,the CBY information system was designed and exploited,the cost budget management system.The main functions of the system are budget management,expense reimbursement management,budget assessment management and chart analysis.The application of CBY information system improves the budget management level of X chain company's overall cost.