Plan And Construction Of Budget Management System In Xiaoya Group

With the gradual improvement of China market economy, enterprises in all industries are now facing brutal competition with both domestic and overseas companies, and also experiencing severe pressure of survival and development. The most important task for those enterprises is to reform their managerial mechanism, improve their internal managerial skills and to enhance competitive ability. Comprehensive budget management is the useful tool of company control and important basis for performance evaluation in western countries. For most of the domestic enterprises, they have less consciousness of budget management and do not combine the budget management with the operation of companies'business. What they are doing now is more like financial budget. There are still a lot of difficulties to be researched in carrying on the budget management.Starting from the fundamental of comprehensive budget management, the article explains the concept, features and purpose of budget management and then provides the deep research on theory foundation of budget management.The article summarized the main problems exiting inside Xiaoya Group regarding the budget management based on the research of Group's present situation and the application of budget management inside the Group. For example, the disjunction of comprehensive budget management with overall strategy, the imperfect setup of organization, control in-field not easy to fulfill and the lack of incentive mechanism are main problems found inside Xiaoya Group.The idea of solution to above problems is discussed in the fourth chapter and brand-new managerial pattern matching the budget management is raised for designing reference.Systematic comprehensive budget management is designed in the fifth chapter which is the main body of this article. The measures are to improve the setup of organization, build the matching goal of budget management, establish complete budget contents, select suitable method of budget, and to construct effective control system of budget management and reasonable incentive mechanism.The main purpose is to provide favorable space for sustained development of Xiaoya Group by establishing comprehensive budget management system that can meet modern managerial requirement and enterprise development.