Optimum Investigation Of Comprehension Budget Management For Chengdu XY Pharmaceutical Co.,Ltd.

The budget management is the core principle of enterprise management, it is also an efficacious control system which has been proved by modern enterprise. In other words, do a well budget management and use it to create management benefit is one of the experiences to examine modem enterprise, and it is very important to establish modern enterprise system, improve managerial control level, enhance competitive power in the future as well. In our country, most enterprises have realized the rationality of comprehension budget, but there are still many blind areas between knowledge and practice. This article will discusses the existent problems and improvement methods based on the comprehension budget management theory and after the research of it's existent condition of Chengdu XY pharmaceutical Co.,Ltd.The first part will explain and investigate the definition, essence, generation, development , significance and effect of comprehension budget ; the relationship between budget management and strategy; the content of comprehension budget. The second part will introduce the present comprehension budget management condition of Chengdu XY pharmaceutical Co.,Ltd. The third part will discusses the existent problems and improvement methods based on the existent budget management condition of Chengdu XY pharmaceutical Co.,Ltd.This article has analyzed the company's comprehension budget management from which we can make clear and quantify the management objective of the company , precept the managerial control, make sure the responsibilities of eachresponsible center, make clear the responsibilities and rights of each grade and check-up basis. In that case, it could provide the success safe guard to the enterprise.