THE RESEARCH ON COST BUDGET MANAGEMENT OF MODERN ENTERPRISE
ABSTRACT
This article from introduction cost budget concept obtaining, emphasized the cost budget importance.Simultaneously introduced Our country Modern Enterprise cost budget present situation, and makes the analysis.The guidance enterprise already joined the World Trade .
Organization after our country in the steep competition market to win the victory。In afterwards chapter systematic introduction enterprise cost budget system content, may adopt generally the pattern, including budgets the loose pattern and budgets the tight pattern。As well as cost budget establishment two establishment methods, direct computation.
method and factor reckoning law.Also simply introduced the cost budget establishment step and the control execution, finally introduced the comprehensive budget management and the zero base budget .
management take the Chaochao Company as the example.In article final, summarized own to budget the management the view, further understood the budget management in the whole.
KEYWORDS：Cost budget，Comprehensive budget management，Zero base budget management
