The Research Of Enterprise Groups Budgeting Management

Comprehensive budget control is a combined management system,which involves in all parts of the cooperation,controls and limits the whole cooperation.It is widely adopted by large scale and medium enterprises both in domestic and abroad.Its control method is called:one of fewer management systems who can combine all key points in one system.In China many enterprises are researching and practicing on budget management continuously,which acted on well in risk control,high efficiency management and effective distribution of resources of enterprises.This article obtains from some elementary theories of enterprise group,first does to the comprehensive budget management elementary theory by the brief introduction,elaborated simply the comprehensive budget management concept and the meaning,the characteristic as well as it in the business management function,arranged to the comprehensive budget management budget has manufactured the system introduction.Take the comprehensive budget management elementary theory as the foundation,this article implements the comprehensive budget management to our country enterprise group the necessity to carry on showing, implemented the comprehensive budget management to the enterprise group the present situation to carry on the analysis,proposed our country enterprise group was short of strategy guide in comprehensive budget,there are questions in capital allocation;the appraisal system is imperfect, the motivation is not paid enough attention,comprehensive mechanism in monitor is no strong and so on.Then this paper analyzes the reasons of the questions above and indicates a improvement suggestion of budget control system:plan the objection of budget control from the point of strategic view,consummate the organization structure and reasonably partition the power and responsibility;expand the scope of budget control and use the scientific establishment method,take anticipative control as the center of the process,establish the perfect system of budget control;improve motivation system budget control with the linear reward plan and take in the process of choosing enterprise reward plan;utilize the real inducement method to reduce the budget relax;comprehensively optimize the budget control system flow of the enterprise group.