Research On Improving Budget Control System Of Company A

Resourses are limited. Under the market economy, the shortage of resourses disturbs almost every enterprise at some extend. To implement the strategy with limited resourses as planned, many enterprises are taking every effort to search for its appropriate budget management mode.Company A is a large cosmetics plant. Marketing competition becomes more and more violent, and the fluctuation of production plan occurs accordingly. How to work out a sound budget? How to implement the budget satisfactorily? These problems are put before the management of Company A.This thesis discribed the situation of budget management in Company A, disclosed and analysed the outstanding problems, and drew out the conclusion. With the mirror of an successful case in implementing budget control, the thesis designed four ideas for Company A to re-design the budget control system: detail control, improving control procedures, associate involving, developing and improving information communication system. Meanwhile, the thesis also worked out some reasonable measurements for the re-designed system.This thesis aims at ensuring the strategy execution of Company A by improving the budget control situation. And it also brought forward some new ideas, such as developing the material situation for information communication in budget control. The author hopes it can benefit other enterprises in China.