Research On The Improvement Of Period Cost Budget Management In ZCL Company

The continuous development and improvement of the market economy,the number and scale of enterprises are growing,more and more intense competition,enterprises in order to occupy a position in the market and maintain the advantages and development of core competitiveness,it is necessary in the development process to change the development model,For the cost of business control to give more attention.The traditional control method will cost space is too small,the quality of knowledge products and service quality is affected,is not conducive to the long-term development of enterprises;period as an important part of the cost of its control of the enterprise target profit,business continuity Development ability and enterprise market competitiveness has important significance,has been widely concerned and applied.ZCL company as a grain and oil enterprises related to the livelihood of the people,with its affiliated companies and the number of directly under the library increased,during the cost management becomes complex,affecting the entire enterprise funds operating and cost management level.Based on ZCL's cost budget management as the research direction,principal-agent theory,control theory,comprehensive budget theory and authorization theory,this paper combines the actual situation of ZCL Company,from period expense management system,period budget preparation,implementation feedback,adjustment and This paper introduces the current situation of cost budget management in ZCL period and finds out the problems of each link and analyzes the reasons.On this basis,the principle and method of budget management are used to analyze the management system,budgeting,implementation feedback,budget Adjustment and evaluation of the five angles were proposed to improve the views of ZCL tailored for the cost of budget management during the theoretical and practical advice.After the study of this paper,it can be concluded that grain and oil enterprises as a specialindustry,during which the cost budget management contains more processes,the budget management work is more arduous,in the analysis of its status on the improvement of advice and implementation recommendations for its period cost budget management Provide reference.