The Construction Of The Comprehensive Budget System Of SDWZ

As one of the modern enterprise management mechanisms, budget management has a series of features which can not be replaced by other management tools, such as mechanism,strategic and universal. How an enterprise should implement comprehensive budget management in the light of the actual situation has become an important issue.This paper first comprehensive budget management system and also introduces the development and application of comprehensive budget management at home and abroad. On the basis of referencing to methods and practical experience of budget management at home and abroad, this paper uses SDWZ company as its researching example, detailed describes the role of a comprehensive budget management situation and points out the problems existing in budget management. In the light of the characteristics of enterprises, the paper also designs the comprehensive budget management system. During building a comprehensive budget management system for SDWZ company, designing a comprehensive budget management, budget preparation, budget control system and budget evaluation system should be included. During building a comprehensive budget management system for SDWZ company, the paper stresses the coordination between the company's organizational structure and budget organizations; selects budgeting approaches,procedures and contents according to characteristics of an enterprise; uses Du Pont analysis analyzing budgeting results and budget statement and ferrets out potentials to unreasonable project. To ensure the smooth implementation of the budget, the author builds the security system. Security system can be implemented by budget control system and budget evaluation system. Constructing arbitration and budget adjustments ensures the smooth realization of the objectives of the budget. In the budget evaluation system integrating the evaluation and incentive mechanism is proposed. Through the results of the budget implementation during the first half of 2006, the new building comprehensive budget management system has achieved initial success Finally, this paper summarizes the building of SDWZ's comprehensive budget management system.The ultimate aim of this paper is to improve the competitiveness of a company, and theauthor hopes the studies of this paper will be beneficial for much deeper discussion about the comprehensive budget management.