实施成本费用零基预算变革企业成本管理活动

成本费用零基预算确立了"面向来来和基于企业活动分解预算"的指导思想,即组织建立科学、完善的预算管理网络,运用经济价值观念时预算期内来来的生产经营活动进行预测、决策和圃标控制,从而规范了经营活动,防范了经营风险,体现了全员,全过程的经蕾管理思想,最终达到合理使用、有效控制、高效运作生产资金的目的,促进和保障企业经营战略的实施和经营目标的实现。

Implementation of Zero-based Cost Budget to Change Cost Management Activities of Enterprise

Zero-based cost budget set up a guideline for future oriented and activity based budget,which includes establish- ment of scientific and perfect budget management network,forecast of future production operation activity within the budgeting period with the idea of economic value,decision making and standard control.It can help to standardize operation activity to prevent operational risk,to reflect the ideology of total people and total process management and finally to reach the targets of reasonable using,effective control and high efficient operation of available funds in order to achieve business targets and operational strategy of the enterprise.