曙光包装公司的产品和销售价格稳定,但成本居高不下,利润下滑严重,企业面临发展瓶颈,经公司领导层研究决定实行以目标成本为中心的预算管理模式,以降低产品成本,提高公司管理水平,增强市场竞争力。本文根据曙光包装公司成本预算管理实施的经验,阐述成本预算管理的主要内容和做法,明确其取得实效的启示意义,对提高包装企业成本管理水平有重要借鉴作用。 Shuguang packaging company’s product and sales prices stable, but the high cost, a serious decline in profits, enterprises are facing bottlenecks in development, the company’s leadership decided to implement the target cost-centered budget management model to reduce product costs and improve corporate governance Level, enhance market competitiveness. According to the experience of Shuguang packaging company’s cost budget management, this article elaborates the main contents and practices of cost budget management and clarifies its enlightenment significance of achieving practical results. It has important reference for improving the cost management of packaging enterprises.