Research On The Application Of Comprehensive Budget Management In The Cost Control Of A Railway Logistics Company

The pace of the times is constantly developing and the market environment of comprehensive budget management is also constantly changing.Its theoretical basis and practical experience have been constantly improved in western countries.However,the research and practice of comprehensive budget management in China only started in recent years,and the budget has not played its due role.Comprehensive budget management,as an important part of management accounting activities,is of great help to the cost control of enterprises.Comprehensive budget management can not only make the target of cost control more clear,but also combine the need of cost control work to carry out a targeted cost management system reasonable construction,and has become an important way of cost control for many logistics enterprises.Firstly,this paper takes A railway logistics company as the research object,and takes the cost control under the comprehensive budget management of A company as the main research content to sort out the theory and development of the cost control under the comprehensive budget management at home and abroad.Then,introduce and analyze the present situation of A company's budget management and cost control,find out the existing problems and explore the causes.On this basis,the paper puts forward the improvement plan of cost control under the comprehensive budget management of A company,so as to improve the cost control system under the comprehensive budget management of A company and optimize the cost budget management process.Finally,the improved plan will be applied to various businesses of company A in 2017,mainly including the compilation,analysis,control,assessment and evaluation of cost budget,so as to provide some reference significance for company A to conduct cost control under comprehensive budget management in the future and prove that comprehensive budget is an advanced cost control tool.Through the combination of theory and practice,we can see that comprehensive budget management can implement effective control,realize dynamic supervision and control the whole process of cost occurrence in an all-round way.Correct the deviations found in time and evaluate the results,so as to promote better cost budgeting and control in the future management,improve the overall efficiency of enterprises and achieve strategic objectives.