During the direct result of cost reduction of corporate resources, as a resource-consuming, due to the output of products, products not directly related to the manufacturing process, not included in cost of product accounting and management is often easy to overlook. In this paper, the budget and control costs during a period of continuously reduce costs, increase profits the importance of an important way to start, focused on the budget during the work in the enterprise and control problems to explain the causes of these problems and to the evils of business and harm, pointed out that enterprises should be pre-budget things in control, after examination, a clear responsibility and authority, the implementation of incentive to plug the loopholes and prevent the loss of benefits, and details on the measures to solve these problems.
Keywords: Enterprise management expenses budget cost of sales finance costs