Research On Budget Management Of San Jin

With the gradual development and improvement of Chinese marketeconomy, enterprises are being faced with much more pressure of living anddevelopment than before due to furious competition from home and abroad.Entrepreneur have found that reforming management system, upgradinginternal management level and reinforce competitive edge have become thepriorities that has to be taken in the development of an enterprise. In westerncountries, comprehensive budget management is a good tool and evidence usedto measure management control and to evaluate the performance of anenterprise. In China, because market economy was introduced later, knowledgeof budget management still stays at the stage of financial budget rather thanreaching the stage of combining the enterprise's budget management and theenterprise's control management. In the implementation of comprehensivebudget , some difficult problems in the process of working out and putting intoeffect the comprehensive budget are worth studying and searching.The second chapter of this thesis is mainly to introduce the concepts andcharacteristics of comprehensive budget management and to elaborate on thesignificance of comprehensive budget management. And then, this thesis willlucubrate on the theory of comprehensive budget management.The third chapter will study the application of comprehensive budgetmanagement in Shandong Tri-golden Group. Following that, this thesis willdiscuss the problems rooted in the establishment and implementation ofcomprehensive budget management.The forth chapter and the fifth chapter mainly discuss the ideas forsettling the given problems in order to have the guidance for designingcomprehensive budget management.The sixth chapter has the research for macroscopical circumstanceconcerning comprehensive budget management.The seventh chapter try to give the countermeasure to the problemsincluding how to establish comprehensive budget management goals,organizations, content , methods and evaluation.