A Study On The Mechanism Of Comprehensive Budget Management Based On Supply Chain

It is an important component of enterprise' internal control to comprehensive budget management, which involves all respects of enterprise's operating activities. It is regarded that comprehensive budget management is based on the comprehensive budget. Comprehensive budget management includes the budget's compiling, monitoring and controlling, evaluating. Comprehensive budget evolved from U.S.A. after the First World War, and formed ultimately in 1950's. With developing of comprehensive budget management, it is becoming more and more important. It has already become a kind of the management style, which those enterprises in the developed countries have generally adopted. With the increasing development of economy in our country, the importance of comprehensive budget management has been progressively known by our enterprises too. But there are a lot of mistakes in theories and practices. As a result, the text tries to inquire into some questions about perfecting comprehensive budget management in theory, and setting up the scientific mechanism of the comprehensive budget management.This thesis starts with the meaning of comprehensive budget management, then carries on exhaustive analysis to the current situation of comprehensive budget management. For improving comprehensive budget management, the thesis formulates the theory of the accounting management mechanism, advanced managing ideas and information technology of SCM. Last, this thesis has made comprehensive and systematic analyses of the mechanism of comprehensive management, and analyzed thoroughly operating mechanism, motivating and restraining mechanism. With the rational design to each component of the comprehensive mechanism, the disadvantages of the traditional budget management will be get over, and a new mechanism of comprehensive budget management is to appear.Through systemic research, the mechanism of comprehensive budget management have not only a far-reaching meaning in theory, but also important practical meanings. In theory it puts forward a new mechanism, which may be an innovation of this thesis; in practical application the mechanism can improve the efficiency of the comprehensive budget management, and stress the mechanism function of comprehensive management, and promote the development of enterprise's informationization of our country to a certain extent.