Research On Comprehensive Budget Management Of CS Enterprise

Forty years after the reforms and opening to the outside world,China's economy has experienced rapid growth.Especially after entering into the new millennium,thanks to the great vitality released from the globalization of the world economy,China's economic growth has constantly been stepping up to new levels.In the process of the reforms and changes,privately owned small and medium-sized enterprises have gradually become the most active economic growth point and an important part of the national economy.However,for those privately owned small and medium-sized enterprises in the process of rapid development and growth,they often encounter various problems constraining their development.The lack of scientific and standardized management is a common problem among them.Management issues have always been an important factor obstructing the development of privately owned small and medium sized enterprises.Comprehensive budget management,as a management system that plays a significant role in promoting the development of modern enterprises,integrates strategies,systemization and humanization.It is an important part of internal control system for enterprises.Many privately owned small and medium-sized enterprises in China have come to realize the importance of implementing comprehensive budget management,and have started to implement it.For some of them,because the overall level of management is not desirable and the execution capability is limited,comprehensive budget management does not have a way to function effectively as an enterprise management tool,thus becoming out of reality and floating in the form for those enterprises.This paper takes the implementation of comprehensive budget management at CS Enterprise as a case study.The paper analyzes the past problems in the management of CS Enterprise and studies and analyzes the whole process of the construction,implementation,analysis,and assessment mechanism of the company's comprehensive budget management.Summarizing the experience,the paper points out the weakness and puts forward countermeasures and suggestions.The author hopes to explore the methods and countermeasures for the comprehensive budget management of privately owned small and medium enterprises by the research and analysis of comprehensive budget management at CS Enterprise,with the aim to provide some reference for the management staff of privately owned small and medium sized enterprises.