Research On The Improvement Of XT Company's Overall Budget Management

"Everything is done before it is done." Comprehensive budget management as a modern large and medium-sized enterprises widespread use of scientific management methods,involving many links of enterprise economic activity,is a kind of all staff,the whole process of comprehensive and scientific management system,and is the foundation of the enterprise business strategy goals.Through the implementation of comprehensive budget management,can effective configuration of enterprise resources,reasonable control the enterprise cost,enhance the profitability of the enterprise,to improve the company whole management level and realize the enterprise value has a strong practical significance.In China,the implementation of the comprehensive budget management system is relatively late.Only a few enterprises have put the overall budget management in place and improved the space.Based on the theory of comprehensive budget management,through the XT company comprehensive budget management to conduct a comprehensive analysis,explores the XT company exist the following problems: one is the problems of organization and management,not set embodies the special budget management organization,lack of professional budget and poor full participation;Secondly,there are problems in the compilation process,which is reflected in the fact that the budget formulation target is out of line with the company's strategy,and the budget and budget preparation is serious only by the zero-based budgeting method.Thirdly,the problems existing in the control analysis link are embodied in the budget implementation control feedback is not rigorous enough,the deviation analysis work is not deep enough;Fourthly,the problems existing in the evaluation process are reflected in the imperfect evaluation mechanism and the over-emphasis on financial indicators.Fifth,the budget lacks information system support.To solve these problems,this paper deeply analyses the cause of the problem,and combining the XT company actual situation proposed the feasible optimization countermeasures,in order to improve enterprise comprehensive budget management level,to improve the effectiveness of resource allocation in budget,the enhancement enterprise's overall profitability.The specific countermeasures include the optimization strategy of the comprehensive budget management system,the optimization strategy of the comprehensivebudget management process and the optimization strategy of the comprehensive budget management technical support level.The main innovation of this paper is to combine the actual situation of XT company and optimize the overall budget management of the company with the relevant theories of comprehensive budget management,so as to improve the efficiency of budget management.At the same time,we hope that the research of this paper will provide some reference for other enterprises in the implementation of comprehensive budget management.