Research On Comprehensive Budget Management In Pig Breeding Enterprises

Pig breeding is the basic industry of China’s national economy,enterprises in this industry play an important role in ensuring production and supply,however,in recent years,the development of pig breeding enterprises has been in dire straits,severe external environment,industry epidemic and industry-specific periodicity make all enterprises encounter difficult situation.Comprehensive budget management plays a decisive role in the development of pig breeding enterprises under the influence of complex internal and external environment,however,due to the special nature of the industry,the implementation effect of this tool is poor,for example,the accuracy of pig price budget is low because of market conditions,and the mismatch between pig production cycle and budget cycle results in poor execution and analysis of pig out-of-barn cost.Therefore,exploring how to use comprehensive budget management tools to control and allocate limited economic resources has become the key for the survival and development of enterprises.This thesis selects KK as the representative enterprise for research object,and takes the problems and optimization content of the comprehensive budget management of KK enterprises as the main research content.Firstly,literature study is used to sort out the development and application of comprehensive budget research at home and abroad.Secondly,the concepts and theories related to comprehensive budget management are elaborated,and the industry concepts related to the case study are introduced emphatically.Then,the article provides a detailed analysis of KK enterprise’s comprehensive budget management overview for 2021,identifying the reasons for not achieving annual budget target and summarizing the problems in comprehensive budget management,such as insufficient participation in budget management,the low accuracy of the pig price budget because of market conditions,and the lack of dynamic rolling forecast analysis.On this basis,this thesis analyzes the optimization content of KK’s budget management in 2022,focuing on the overall budget management system and target column cost budget,for example,optimizing budget preparation content,establishing a dynamic rolling forecast analysis mechanism,optimizing the target output cost element classification,introducing standard cost method to optimize cost budget preparation.Finally,the article summarizes something worthy of learning from KK enterprise’s optimized compresensive budget management and offers suggestions for further optimization,the suggestions include optimizing towards refined management,taking into account specific business scenarios,improving the comprehensive level of budget management personnel,increasing the level of information technology,and strengthening production cost budget analysis and control.The purpose of this article is to analyze the issues and optimization measures of KK enterprise’s comprehensive budget management and summarize something worthy of learning,in order to provide practical references for enterprises in the same industry regarding comprehensive budget management.