Decentralized Management Enterprise From The Perspective Of Comprehensive Budget Management Research On Cost Control Problem

As a kind of effective management control method for modern corporate governance,comprehensive budget management has promoted the internal management control and development of many large enterprises at home and abroad.Comprehensive budget management conducts budget analysis through the whole process of enterprise production and management.Because of its systematic and comprehensive characteristics,it is beneficial for enterprises to strengthen the internal control mechanism and improve the cost control level of enterprises.Many large enterprises are facing fierce market competition,and they have effective cost control through comprehensive budget management.Comprehensive budget management is an effective corporate governance and cost control method that many companies have practiced.This paper takes K enterprise as the main research object,takes K enterprise's comprehensive budget management status and cost control status as the research content,and combines the horizontal and vertical financial analysis with the industry leading enterprise cost level to find the gap of gross profit margin.The main reason for the evaluation of the cost of K enterprise and the reason analysis to find out the problem of cost control of K enterprise is that K company has the awareness of budgeting for cost control,but it does not have system budgeting and budget execution is not in place.The cost control method of comprehensive budget management is used to establish an indicator system,and the cost-based budget management is designed for k enterprises to improve the gross profit level of K enterprises,and establish evaluation criteria based on responsible departments to enhance the enthusiasm of enterprises to implement comprehensive budget management.At the same time,through the comprehensive budget management and the comprehensive budget execution evaluation system of the enterprise,the enterprise's cost control awareness and execution level are mobilized,thus improving the internal control and cost control level of the enterprise.It is hoped that the implementation of comprehensive budget management for small and medium-sized food enterprises will have certain reference significance.