在当前供大于求的市场经济形势下,企业要想在激烈的市场竞争中取胜,一方面要主动的去创造需求,另一方面要从内部挖潜,获得更多的“成本优势”。实行全面费用预算管理恰是我们所说的获取成本优势的途径之一。尤其是对于一些大公司而言,管理费用和销售费用的“稳步攀升”几乎成为他们的通病,但与之对应的另一面就是,大公司进行费用控制往往会产生规模效应,对于企业经济效益的提高起着不可 Under the present situation of oversupply in the market economy, enterprises want to win in the fierce market competition. On the one hand, they should take the initiative to create demand while on the other, they should tap the potential from inside to obtain more “cost advantages.” The implementation of full cost budget management is precisely what we call one of the ways to get the cost advantage. Especially for some large companies, the “steady rise” in management fees and sales costs has almost become their common problem, but the other side of the other side is that the cost control of large companies often produces economies of scale. For the enterprise's economic benefits Improve play an indispensable