| Comprehensive budget is the management system that plays a significant role in promoting the development of modern enterprises. Since budget was used for business management in United States, in the 21st century, comprehensive budget has been accepted by the most of the enterprises. Enterprises establish the comprehensive budget system, and use the system to allocation and control the financial and non-financial resources..With the development of market economy, military enterprises as an integral part of many enterprises in China also have achieved great development. Military industrial enterprises began to implement reforms. They are growing and improving economic efficiency. However, most of the military enterprises have some problems in management. The military industrial enterprises gradually and progressively are in the implementation of the comprehensive budget system. But military enterprises make the competitive budget system just like a plan, not a management tool. Budget is not just a routine work for financial sector, or just filling some tables. Budget is the management tool having the factions of planning, coordination, control, evaluation This paper analyzed the characteristics of the product of military enterprises.Complex military products have high cost in research, long development cycle and high development risk. The design of the Military complex products determines 85% of the cost of the products. The projects of Military complex product have design stage and production stage. Design includes the program, project research and shape.Military enterprises have some problems in implement Comprehensive budget. And military enterprises have own characteristics. In this paper, we think the military enterprises should strengthen the collection and statistics of the basic data, including the setting of quota, standardized and Modular. For the preparation of the budget, we also presented ideas like making the project as a budget unit, and establishing cross-functional core team. For budgetary control, this paper presented some Methods to control cost, and did the case analysis shows. Then, I did some theoretical study for budgetary assessment and reward system. Finally, I did a case study of a company. |
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