A Study On Cost Budget Management At JC Company

At present,market competition become fierce and enterprise' scale expand,enterprises find that cost budget management is an important tool to control cost.Cost budget management developed not well in China,so it is necessary to do the research.Cost budget management means that enterprise make budget for future cost depend on the strategy and activities.,including budget establishment ? execution ? control ?analysis?correction and assessment.It is a series of quantitative plan for the all business activities and an effective tool to control in advance?in the event and after the event.Normalized cost budget management can maximize to control the cost.Now,cost budget management has been used in many large enterprises in China,although the cost was under control and operating efficiency was improved to a certain extend,the cost budget management still has many drawbacks.As the most effective tool to control cost,the function is not fully paid out,and there is much space to improve the cost budget management.It is meaningful to improve market competitions and operation efficiency.This article takes the JC company as an example and analyze it based on the theoretical studies and the field research method.Firstly,it describes how the cost budget management has been used in the company and then find reasons.Lastly it gives recommendation for optimization.The recommendation from unreasonable organization structure of cost budget management ? unsuitable establishment method neglect Execution?not efficiency Control?not detailed analysis ?not standard correction to not well assessment can not only help JC company use the tool,but also provide reference.