Author(s)

Yu Zhiye

Corresponding Author

Yu Zhiye

Abstract

In recent years, the market competition has become more and more fierce, and the development of enterprises has encountered severe challenges. In addition, the increasing operating costs of enterprises have severely restricted the development of enterprises. Under this background, enterprises often choose to strengthen cost control to enhance their market competitiveness. This paper analyses the problem of enterprise cost budget management based on Amiba model, and puts forward some suggestions for enterprise cost budget management based on Amiba model, such as improving cost control system, formulating incentive and assessment mechanism, and establishing and improving internal reporting system, so as to provide reference for enterprises to carry out cost budget management.

Keywords

Amiba model; Enterprise management; Cost budget management