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本篇paper代写- The intervention of accounting budget on the operation cost of enterprises讨论了会计预算对企业运营成本的干预。会计预算管理工作可以给成本管控工作提供科学的管控思路，在采购成本管理过程中，可增设预算管理的环节。采购成本控制工作具有明显的整体化特点，针对成本具有的这种特点，可调整经费项目，使其形成更强的专项化特点，根据采购工作任务来设置相应的预算项目。本篇paper代写由51due代写平台整理，供大家参考阅读。

When enterprises start financial management, they should pay attention to the management of operating costs. Operating costs are constantly changing, and when they choose dynamic management methods, they should pay attention to the specific work requirements of controlling operating costs. After the enterprise forms a new concept of cost management, the accounting budget work also plays an important role, and the problems in the process of operating cost management are gradually reduced. Now, based on the experience of enterprise financial management, this paper analyzes how to use accounting budget to interfere with the operating cost of enterprises, so as to realize the purpose of scientific financial management.

The market economic environment enables enterprises in various industries to obtain the development space of liberalization. Enterprises should control and manage operating costs in a more reasonable way. The operating cost system includes daily sales cost, production cost and procurement cost. As the development process of enterprise go to complex, the operation cost control is difficult to ascend, enterprises also need to focus on new technology research and development costs, the cost in the comprehensive value higher, by reasonable interventions, helps to reduce operation cost control problems in the process, is now starting from the accounting budget, discusses enterprise intervention operation cost.

The operation cost of modern enterprises can be divided into selling cost, purchasing cost and production cost, from which the operation links of enterprises can also be determined. Purchasing takes money and resources can be seen as purchasing cost, purchasing products of raw materials need to consume a certain amount of money, in addition, the transportation cost and artificial cost also be incorporated in the purchasing cost range, in this part it is difficult to differentiate clear transportation cost and artificial cost, so the single project cost control methods are difficult to play to utility, financial personnel tend to use integral control method to control purchasing cost.

The production process needs to consume a lot of expenses, the cost control work is relatively difficult to carry out, the processing of raw materials need to consume a certain amount of technical costs, which is the key control object. Expenses are embodied in depreciation of fixed assets, logistics expenses, energy consumption and labor costs.

The last link of the enterprise operation is sales, sales link will not only improve operating efficiency, also can form a certain cost consumption demand, consumption cost and profit, there is a direct link between sales link cost of capital is difficult to be effective set, also forms a continuous change, so the cost control work difficulty is high.

Accounting budget is a prerequisite for ensuring the scientific management and control of funds of enterprises. This work and related work concepts can also play a role in the process of operating cost control.

Budget supervision is to supervise and manage the investment and use of capital among various departments within the enterprise. Because of the different tasks and responsibilities undertaken by different departments, the interests they pursue are also different, which makes the use of funds by different departments vary greatly. For example, the fund of logistics department is mainly used to purchase materials, while the fund of personnel department is mainly used to arrange employees. The reason for this phenomenon is that the current organizational structure of enterprises is generally linear functional. Therefore, in order to obtain more extra income, each department will strengthen the use of invoices, which leads to the continuous increase of internal budget funds and the continuous increase of operating costs. As for this problem, we must deal with it through budget supervision, strictly formulate the budget fund range of each department, control the fund expenditure, strengthen the examination and screening of invoices, and punish those who violate rules and regulations. This can reduce operating costs to some extent.

In the process of enterprise development, the flow of capital has a certain rule and sequence, and the flow process will involve procurement, production and sales three specific links. This is the basis for the continuous flow of capital and the smooth operation of business. Through the process of capital flow, the budget of capital can make the reasonable allocation of capital in each link, and promote the common development of each link. However, during the period of cost control, in addition to considering the production capacity of the enterprise itself, the demand and change of the market should also be considered. On the basis of these factors, the capital of the enterprise should be scientifically and reasonably allocated, so as to realize the maximum utilization of resources, improve economic benefits and reduce operating costs.

Accounting budget management can provide scientific ideas for cost control. First, in the process of procurement cost management, we can add a link of budget management. The purchase cost control work has the obvious integrated characteristic, according to this kind of characteristic which the cost has, may adjust the expense item, causes it to form the stronger specialized characteristic, according to the purchase work task to set the corresponding budget item. Determine the cost setting of manpower and transportation. When determining the final cost information, we must also combine the actual comprehensive development ability and market environment of the enterprise and confirm the usage of raw materials according to the product design scheme. Combined with raw materials provided by the changes in the market, from the perspective of multiple select the most appropriate suppliers, optimizing the transportation route of raw materials, save transportation cost, enterprise can give material procurement cost keep more space, also can effectively control the material to save cost, use a budget to improve the economization of procurement.

When using the working concept of accounting budget management to intervene the production cost, the following aspects of work can be carried out. Than the other two link cost management work, choose the right means of intervention in the cost of production is extremely difficult, companies need to deal with in the production process in the production of information asymmetry, enterprises to obtain market information exists a problem of hysteresis, if work does not do market research, market extremely easily with the asymmetric relationship between supply and demand, so the research for the production of industry market, as well as considering the demand of the market, also should focus on the supply of the enterprise itself ability, ensure that sales of new products. When an accounting budget activities, can enable the reverse decomposition method, starting from the market, to determine whether its the overall demand for a product category, according to the demand of the market to determine the amount of products and the production investment amount, focus on control the human cost, also can be operating costs in connection with the performance evaluation, on the basis of the application of less cost income more production.

Imbalance between supply and demand also exists in the control of the cost of sales link, sales personnel in the face of product sales task, often in combination with sales environment and objects to choose a more flexible sales methods, the supply and demand balance problems exist in sales link for a long time, the sales cost control will be the problem due to too many uncontrollable factors, determine the sales link budget information is extremely difficult. Under the guidance of the concept of accounting management, the analysis method can be used to complete the task of budget management. When setting the budget control plan, the following factors that affect the cost should be paid attention to: the actual business ability of the sales staff, the change of the industry market environment and the capital expenditure of the sales work. To eliminate the waste of funds in the process of product sales, we can restrict the sales staff by adding assessment indicators. When setting assessment indicators, we can consider increasing the pre-sale volume of products and the actual sales volume and other indicators. Implement dynamic management concept to control production cost.

Internal composition, simplification of the operating costs have complex regulatory approach is not the current work of controlling operating costs, thus enterprise budget control system can be used into the cost control activities in the whole process of supervision means, and on the basis of cost management work supervision, improving evaluation mechanism and enrich the basic content of the inspection work, according to the corresponding working rules to control the budget and actual spending, to the enterprise of each department budget, investigating the actual control of budget on a regular basis, to carry out the rewards and punishments work, all employees of enterprises to consciously into operation cost control work, From the root to eliminate the waste of funds and other unreasonable phenomenon.

The data obtained from the accounting budget work can support the decision-making work of the enterprise. Considering that the difficulty of operating cost management is gradually increasing, the enterprise should select appropriate means according to the specific cost control needs, so as to control the cost management work of each operation link more strictly and avoid overspending and waste of funds. Enterprises should train more new accounting personnel with comprehensive financial processing ability, insist on using whole-process supervision method to control the use of funds, control operating expenses in a scientific and reasonable way, improve earnings, and enhance the development momentum of enterprises in the new development period and new market.

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