前言：企业的发展随着资本市场的产生发展逐渐走向成熟。企业的存在是为了谋求利润，企业的发展需要市场、产品。企业用自身的产品获取利润，这种模式需要运营成本。成本是一个企业得以运营的最基本保障。企业对成本的掌控能力是决定企业发展前景的根本。优秀的企业需要控制成本获取最大的利润，利润使企业发展的动力，对企业成本进行科学运算有利于企业制定更加全面合理的投资计划带动整个企业的运转。
一、企业成本的基本概况
（一）企业成本的基础意义
企业的成本是在企业的发展过程中产生的，其是该企业商品价格的最重要参考。一个企业良好的运行需要大量的人力资金投入，支持企业正常运作的资金就是企业支出的成本[1]。企业管理者对企业成本预算是为了更好的对企业进行管理企业成本的制定是为了企业良好运转服务的，在进行成本计算是需要企业对具体问题具体分析，与企业的实际发展情况紧密结合。
（二）企业成本涉及的方面
企业的成本预算涉及到企业运作的各个方面。既有有形的成本投入又有无形的成本投入。企业办公楼的资金投入、企业建厂的资金投入、企业的相关设备投入、员工的薪酬这些资金的投入都是有形的成本。企业管理者的心血、企业研发的技术、企业的声誉这些成本都是企业运行中的无形成本投入。企业在进行成本预算时主要是有形的成本投入，如企业产品研发团队的薪酬。在这些有形的成本中最主要的成本是企业的采购成本、生产成本、销售成本这三项。采购成本包括人工、材料、物流等成本，这些成本以特定的关系相连接是不可以被人为割裂的。任何一个部分出现问题都会影响整个采购成本，企业进行核算时要仔细对以上各个项目进行把关[2]。生产成本是企业在运行中投入最多的成本，这部分的投入主要用于企业的盈利，也是企业在市场竞争中的基本投入。这部分涉及到人工成本、物理成本、材料成本、能源消耗、固定资产等。企业在运转过程中要及时的对这部分成本进行控制。销售成本是指将生产的产品投放到市场获取利润的阶段。销售成本是企业成本控制中的关键点，企业需要大量的销售成本来消化产出的产品，该成本是企业成本开源节流的重要部分。有利的控制销售成本就加大了企业的市场竞争力。
二、预算对企业成本控制的影响
预算是现代企业运作过程中不可缺少的一部分，是企业财务控制的重要组成部分。科学的优良的预算在发展过程中有着极其重要的地位。
（一）预算的基本功能
社会经济的高速发展，市场竞争的日益激烈，企业在高压中发展。在企业的发展过程中不断优化升级企业的组成部门和部门职能。在企业的运转中最核心的部分包括财务系统，企业费劲心思开源节流寻求可利用资金[3]。预算在企业中的地位日益重要预算就是企业对运营过程总的采购成本、生产成本、销售成本等进行的预先评估性的核算，根据预算对企业这一阶段的投资进行预估，根据市场需求合理的调整企业的投资规模与投资方向。
（二）优良的预算降低企业成本
预算是企业的财务重点工作，预算可以有效的降低企业的成本。当前企业的预算主要是更具企业上一阶段的资金投入、结合目前的市场情况对企业下一阶段的资金投入进行预估性的分析。企业的预算主要包括增量预算和零基础预算两方面。增量预算建立在上一阶段企业成本投入的基础之上，零基础预算就是独立的企业成本预算。优良精准的预算可以有效的降低成本，合理的管理企业的资金、为下一阶段的投资打好基础合理的调配企业各项投资的成本投入。
（三）科学预算降低企业风险
科学合理的预算可以降低企业投资的风险。这种预算主要是结合当前的投资市场、消费者对企业产品的需求、产品的原料价格、产品的销售成本等进行的综合分析。通过目前的市场状况对下一阶段的成本投入进行预估性分析[4]。企业可以根据预算对资金链进行适当的调整，做好投资的评估预算，及时应对市场发生的状况。从预算入手对企业的资金运作进行调整将企业的投资风险降到最低。
三、企业成本预算存在的问题及解决对策
（一）企业成本预算存在的问题
企业成本预算是企业财政计算最重要的组成部分之一。目前中国该企业成本预算发展迅速，但成本预算依然存在一些需要企业注意、解决的问题。
1. 企业成本预算不精准不能有效指导投资
企业成本预算具有重要的投资参考作用。企业成本预算在实际操作时存在编制不准确的情况对企业的预算需求不能良好的执行。预测对当前的市场经济把握不够准确不能准确的对企业需要投入的原材料、市场需求进行准确的预算。预算失误致使企业过多的生产该产品导致市场饱和无法获得更大利润[5]。这类失误会加大企业的资金投入使企业的大量流动资金压在产品上，企业资金短缺严重时甚至会面临资金链切断的问题。为企业的投资带来了风险。预算时存在对工人薪酬、原料价格等外在因素预算不准确的情况。这时企业陷入了被动的局面，企业对资金的需求相应变大，企业原有的资金无法应对市场的变化。
2. 企业预算在实际的企业生产中没有贯彻
企业编制预算在企业的实际运行中并没有被企业重视起来，企业不按照编制预算进行资金调节，致使运行成本增加。工作人员的不规范操作导致材料浪费，日积月累下导致成本的增加。感受经营者脱离预算进行管理导致企业运行成本增加。这些超出预算的资金投入导致企业的资金短缺，企业无法跟上市场的变动。
（二）企业成本预算问题的对策
1. 加强企业成本预算精准度有效降低成本。企业在得到成本预算结果之后需要和企业近些年来的成本输出进行对比，以上一阶段的资金输出为重点参考，提高企业成本预估的准确性。企业需要及时的对外部市场的情况进行调查，掌握原料、人工、销售等方面的市场变化。科学合理的调节市场的投入[6]。随着市场因素的变革及时的进行资金调节，提高预算的准确度，节约企业的资金为企业带来灵活力。
2. 企业切实贯彻成本预算发挥预算的优势。企业需要切实的将成本预算重视起来，不要将成本预算束之高阁。科学合理的预算一定要投入到实际的企业运作中才会实现预算的价值。企业管理者首先需要正视成本预算的作用制定一系列的成本预算实行计划，保证企业成本在进行预算之后可以按照预算高效精准的执行。在执行预算计划时要根据实际的市场需要灵活的调节。
结语：企业成本的预算是一个复杂的工程涉及到企业运作的方方面面。包括了企业的人力薪酬，企业的产品生产成本、销售成本、损坏成本、出纳管理。企业正常运作的过程中都是需要成本支持的。企业要掌握各部门的运营成本，减少不必要的成本支持，精打细算为企业的未来发展进行定位、打好基础、铺平道路。
The development of enterprises is gradually becoming mature with the development of capital market. The existence of the enterprise is to seek profit, the development of the enterprise needs the market, the product. Companies use their own products to obtain profit, this model requires operating costs. Cost is the most basic guarantee for an enterprise to operate. Enterprise's ability to control the cost is the fundamental to determine the prospects of enterprise development. Excellent enterprises need to control the cost to obtain the biggest profit, profit making the power of enterprise development, to enterprise cost scientific computing is conducive to enterprises to develop more comprehensive and reasonable investment plan to drive the rotation of the whole enterprise.
First, the basic situation of enterprise cost
(a) the basic meaning of enterprise cost
The cost of the enterprise is produced in the process of the development of the enterprise, it is the most important reference for the enterprise commodity price. A good operation of a business requires a large amount of human capital investment, support the normal operation of the enterprise funds is the cost of corporate expenses [1]. Enterprise management cost budget of an enterprise www.bjbhzhy.com www.chengxinxy.com is to better the enterprise cost management formulation is to good business operation services in cost calculation is needed in business to specific issues specific analysis, the actual development of the enterprise and closely.
(two) the aspects of enterprise cost
The cost budget of the enterprise involves every aspect of the operation of the enterprise. Both tangible cost and intangible cost input. Capital investment of enterprise office building, capital investment of enterprise and construction, investment of relevant equipment and staff's salary are all tangible cost. Enterprise managers' effort, the technology of enterprise development, and the reputation of the enterprise are the invisible cost inputs in the operation of the enterprise. Enterprises in the cost budget is mainly a tangible cost inputs, such as enterprise product R & D team pay. In these tangible costs the most important cost is the
procurement costs of enterprises, production costs, cost of sales of these three. Procurement costs, including labor, materials, logistics and other costs, these costs are connected to a specific relationship can not be artificially fragmented. Any part of the problem will affect the entire procurement costs, enterprises should carefully check the above items to check [2]. The cost of production is the most input cost in the operation of the enterprise, which is mainly used for the profit of the enterprise, and is also the basic input of the enterprise in the market competition. This part relates to the labor cost, physical cost, material cost, energy consumption, fixed assets, etc.. In the operation of enterprises in a timely manner to this part of the cost control. Cost of sales refers to the stage of the production of the product to the market. Cost of sales is the enterprise cost control is the key point, enterprises need a lot of marketing costs to digest the output of products and the cost is an important part of the cost of enterprises increase income and reduce expenditure. Favorable control of the cost of sales will increase the market competitiveness of enterprises.
Two, the impact of the budget on the cost control of enterprises
Budget is an indispensable part of the modern enterprise operation, it is an important part of enterprise financial control. The excellent budget of science has a very important position in the process of development.
(a) the basic function of the budget
The rapid development of social economy, the increasingly fierce market competition, enterprises in the development of high pressure. In the process of the development of enterprises to continuously optimize and upgrade the functions of the Department and the Department of the enterprise. In the operation of enterprises in the core part including financial system, enterprise hard to seek funding available to [3]. The status of budget in enterprise increasingly important budget is the business of operation of the total purchasing cost, production cost, cost of sales and other pre assessment of accounting, according to the budget of this stage of the enterprise investment estimate according to the market demand and reasonable adjustment of the enterprise, the scale of investment and investment direction.
(two) excellent budget to reduce business costs
Budget is the financial focus of enterprise work, the budget can effectively reduce the cost of enterprises.www.xueyuanpai.net www.516j.net www.qdvacuum.com The budget of the current enterprise is mainly the capital investment of the enterprise, combined with the current market situation, the investment of the next phase of the enterprise is estimated. The budget of the enterprise mainly includes two aspects: increment budget and zero base budget. Incremental budget is based on the last stage of enterprise cost investment, the zero base budget is an independent enterprise cost budget. Excellent and accurate budget can effectively reduce the cost, reasonable management of enterprise funds, for the next stage of investment to lay a good foundation for a reasonable allocation of investment in the cost of investment.
(three) scientific budget to reduce business risk
Scientific and reasonable budget can reduce the risk of enterprise investment. This budget is mainly combined with the current investment market, consumer demand for enterprise products, product price of raw materials, product sales costs, such as a comprehensive analysis. Through the current market conditions on the next stage of the cost of investment for the predictive analysis of [4]. According to the budget, the enterprise can make appropriate adjustments to the capital chain, make the investment evaluation budget, and timely response to the situation of the
market. Starting from the budget to adjust the capital operation of enterprises will minimize the risk of enterprise investment.
Three, enterprise cost budget problems and Solutions
(a) enterprise cost budget problems
Enterprise cost budget is one of the most important part of enterprise financial calculation.
前言：企业的发展随着资本市场的产生发展逐渐走向成熟。企业的存在是为了谋求利润，企业的发展需要市场、产品。企业用自身的产品获取利润，这种模式需要运营成本。成本是一个企业得以运营的最基本保障。企业对成本的掌控能力是决定企业发展前景的根本。优秀的企业需要控制成本获取最大的利润，利润使企业发展的动力，对企业成本进行科学运算有利于企业制定更加全面合理的投资计划带动整个企业的运转。
一、企业成本的基本概况
（一）企业成本的基础意义
企业的成本是在企业的发展过程中产生的，其是该企业商品价格的最重要参考。一个企业良好的运行需要大量的人力资金投入，支持企业正常运作的资金就是企业支出的成本[1]。企业管理者对企业成本预算是为了更好的对企业进行管理企业成本的制定是为了企业良好运转服务的，在进行成本计算是需要企业对具体问题具体分析，与企业的实际发展情况紧密结合。
（二）企业成本涉及的方面
企业的成本预算涉及到企业运作的各个方面。既有有形的成本投入又有无形的成本投入。企业办公楼的资金投入、企业建厂的资金投入、企业的相关设备投入、员工的薪酬这些资金的投入都是有形的成本。企业管理者的心血、企业研发的技术、企业的声誉这些成本都是企业运行中的无形成本投入。企业在进行成本预算时主要是有形的成本投入，如企业产品研发团队的薪酬。在这些有形的成本中最主要的成本是企业的采购成本、生产成本、销售成本这三项。采购成本包括人工、材料、物流等成本，这些成本以特定的关系相连接是不可以被人为割裂的。任何一个部分出现问题都会影响整个采购成本，企业进行核算时要仔细对以上各个项目进行把关[2]。生产成本是企业在运行中投入最多的成本，这部分的投入主要用于企业的盈利，也是企业在市场竞争中的基本投入。这部分涉及到人工成本、物理成本、材料成本、能源消耗、固定资产等。企业在运转过程中要及时的对这部分成本进行控制。销售成本是指将生产的产品投放到市场获取利润的阶段。销售成本是企业成本控制中的关键点，企业需要大量的销售成本来消化产出的产品，该成本是企业成本开源节流的重要部分。有利的控制销售成本就加大了企业的市场竞争力。
二、预算对企业成本控制的影响
预算是现代企业运作过程中不可缺少的一部分，是企业财务控制的重要组成部分。科学的优良的预算在发展过程中有着极其重要的地位。
（一）预算的基本功能
社会经济的高速发展，市场竞争的日益激烈，企业在高压中发展。在企业的发展过程中不断优化升级企业的组成部门和部门职能。在企业的运转中最核心的部分包括财务系统，企业费劲心思开源节流寻求可利用资金[3]。预算在企业中的地位日益重要预算就是企业对运营过程总的采购成本、生产成本、销售成本等进行的预先评估性的核算，根据预算对企业这一阶段的投资进行预估，根据市场需求合理的调整企业的投资规模与投资方向。
（二）优良的预算降低企业成本
预算是企业的财务重点工作，预算可以有效的降低企业的成本。当前企业的预算主要是更具企业上一阶段的资金投入、结合目前的市场情况对企业下一阶段的资金投入进行预估性的分析。企业的预算主要包括增量预算和零基础预算两方面。增量预算建立在上一阶段企业成本投入的基础之上，零基础预算就是独立的企业成本预算。优良精准的预算可以有效的降低成本，合理的管理企业的资金、为下一阶段的投资打好基础合理的调配企业各项投资的成本投入。
（三）科学预算降低企业风险
科学合理的预算可以降低企业投资的风险。这种预算主要是结合当前的投资市场、消费者对企业产品的需求、产品的原料价格、产品的销售成本等进行的综合分析。通过目前的市场状况对下一阶段的成本投入进行预估性分析[4]。企业可以根据预算对资金链进行适当的调整，做好投资的评估预算，及时应对市场发生的状况。从预算入手对企业的资金运作进行调整将企业的投资风险降到最低。
三、企业成本预算存在的问题及解决对策
（一）企业成本预算存在的问题
企业成本预算是企业财政计算最重要的组成部分之一。目前中国该企业成本预算发展迅速，但成本预算依然存在一些需要企业注意、解决的问题。
1. 企业成本预算不精准不能有效指导投资
企业成本预算具有重要的投资参考作用。企业成本预算在实际操作时存在编制不准确的情况对企业的预算需求不能良好的执行。预测对当前的市场经济把握不够准确不能准确的对企业需要投入的原材料、市场需求进行准确的预算。预算失误致使企业过多的生产该产品导致市场饱和无法获得更大利润[5]。这类失误会加大企业的资金投入使企业的大量流动资金压在产品上，企业资金短缺严重时甚至会面临资金链切断的问题。为企业的投资带来了风险。预算时存在对工人薪酬、原料价格等外在因素预算不准确的情况。这时企业陷入了被动的局面，企业对资金的需求相应变大，企业原有的资金无法应对市场的变化。
2. 企业预算在实际的企业生产中没有贯彻
企业编制预算在企业的实际运行中并没有被企业重视起来，企业不按照编制预算进行资金调节，致使运行成本增加。工作人员的不规范操作导致材料浪费，日积月累下导致成本的增加。感受经营者脱离预算进行管理导致企业运行成本增加。这些超出预算的资金投入导致企业的资金短缺，企业无法跟上市场的变动。
（二）企业成本预算问题的对策
1. 加强企业成本预算精准度有效降低成本。企业在得到成本预算结果之后需要和企业近些年来的成本输出进行对比，以上一阶段的资金输出为重点参考，提高企业成本预估的准确性。企业需要及时的对外部市场的情况进行调查，掌握原料、人工、销售等方面的市场变化。科学合理的调节市场的投入[6]。随着市场因素的变革及时的进行资金调节，提高预算的准确度，节约企业的资金为企业带来灵活力。
2. 企业切实贯彻成本预算发挥预算的优势。企业需要切实的将成本预算重视起来，不要将成本预算束之高阁。科学合理的预算一定要投入到实际的企业运作中才会实现预算的价值。企业管理者首先需要正视成本预算的作用制定一系列的成本预算实行计划，保证企业成本在进行预算之后可以按照预算高效精准的执行。在执行预算计划时要根据实际的市场需要灵活的调节。
结语：企业成本的预算是一个复杂的工程涉及到企业运作的方方面面。包括了企业的人力薪酬，企业的产品生产成本、销售成本、损坏成本、出纳管理。企业正常运作的过程中都是需要成本支持的。企业要掌握各部门的运营成本，减少不必要的成本支持，精打细算为企业的未来发展进行定位、打好基础、铺平道路。
The development of enterprises is gradually becoming mature with the development of capital market. The existence of the enterprise is to seek profit, the development of the enterprise needs the market, the product. Companies use their own products to obtain profit, this model requires operating costs. Cost is the most basic guarantee for an enterprise to operate. Enterprise's ability to control the cost is the fundamental to determine the prospects of enterprise development. Excellent enterprises need to control the cost to obtain the biggest profit, profit making the power of enterprise development, to enterprise cost scientific computing is conducive to enterprises to develop more comprehensive and reasonable investment plan to drive the rotation of the whole enterprise.
First, the basic situation of enterprise cost
(a) the basic meaning of enterprise cost
The cost of the enterprise is produced in the process of the development of the enterprise, it is the most important reference for the enterprise commodity price. A good operation of a business requires a large amount of human capital investment, support the normal operation of the enterprise funds is the cost of corporate expenses [1]. Enterprise management cost budget of an enterprise www.bjbhzhy.com www.chengxinxy.com is to better the enterprise cost management formulation is to good business operation services in cost calculation is needed in business to specific issues specific analysis, the actual development of the enterprise and closely.
(two) the aspects of enterprise cost
The cost budget of the enterprise involves every aspect of the operation of the enterprise. Both tangible cost and intangible cost input. Capital investment of enterprise office building, capital investment of enterprise and construction, investment of relevant equipment and staff's salary are all tangible cost. Enterprise managers' effort, the technology of enterprise development, and the reputation of the enterprise are the invisible cost inputs in the operation of the enterprise. Enterprises in the cost budget is mainly a tangible cost inputs, such as enterprise product R & D team pay. In these tangible costs the most important cost is the
procurement costs of enterprises, production costs, cost of sales of these three. Procurement costs, including labor, materials, logistics and other costs, these costs are connected to a specific relationship can not be artificially fragmented. Any part of the problem will affect the entire procurement costs, enterprises should carefully check the above items to check [2]. The cost of production is the most input cost in the operation of the enterprise, which is mainly used for the profit of the enterprise, and is also the basic input of the enterprise in the market competition. This part relates to the labor cost, physical cost, material cost, energy consumption, fixed assets, etc.. In the operation of enterprises in a timely manner to this part of the cost control. Cost of sales refers to the stage of the production of the product to the market. Cost of sales is the enterprise cost control is the key point, enterprises need a lot of marketing costs to digest the output of products and the cost is an important part of the cost of enterprises increase income and reduce expenditure. Favorable control of the cost of sales will increase the market competitiveness of enterprises.
Two, the impact of the budget on the cost control of enterprises
Budget is an indispensable part of the modern enterprise operation, it is an important part of enterprise financial control. The excellent budget of science has a very important position in the process of development.
(a) the basic function of the budget
The rapid development of social economy, the increasingly fierce market competition, enterprises in the development of high pressure. In the process of the development of enterprises to continuously optimize and upgrade the functions of the Department and the Department of the enterprise. In the operation of enterprises in the core part including financial system, enterprise hard to seek funding available to [3]. The status of budget in enterprise increasingly important budget is the business of operation of the total purchasing cost, production cost, cost of sales and other pre assessment of accounting, according to the budget of this stage of the enterprise investment estimate according to the market demand and reasonable adjustment of the enterprise, the scale of investment and investment direction.
(two) excellent budget to reduce business costs
Budget is the financial focus of enterprise work, the budget can effectively reduce the cost of enterprises.www.xueyuanpai.net www.516j.net www.qdvacuum.com The budget of the current enterprise is mainly the capital investment of the enterprise, combined with the current market situation, the investment of the next phase of the enterprise is estimated. The budget of the enterprise mainly includes two aspects: increment budget and zero base budget. Incremental budget is based on the last stage of enterprise cost investment, the zero base budget is an independent enterprise cost budget. Excellent and accurate budget can effectively reduce the cost, reasonable management of enterprise funds, for the next stage of investment to lay a good foundation for a reasonable allocation of investment in the cost of investment.
(three) scientific budget to reduce business risk
Scientific and reasonable budget can reduce the risk of enterprise investment. This budget is mainly combined with the current investment market, consumer demand for enterprise products, product price of raw materials, product sales costs, such as a comprehensive analysis. Through the current market conditions on the next stage of the cost of investment for the predictive analysis of [4]. According to the budget, the enterprise can make appropriate adjustments to the capital chain, make the investment evaluation budget, and timely response to the situation of the
market. Starting from the budget to adjust the capital operation of enterprises will minimize the risk of enterprise investment.
Three, enterprise cost budget problems and Solutions
(a) enterprise cost budget problems
Enterprise cost budget is one of the most important part of enterprise financial calculation.