Improvement Program Of Comprehensive Budget Management In Guangya Company

Comprehensive budget management is to achieve strategic planning and operational objectives, plan, expect, measure and describe by reasonable method to operations activities, investment activities and financing activities within the scheduled period, and the budget as the standard, it is the general term of a series of management that processes and results are measured, controlled, adjusted, checked, analyzed, reported, evaluated, and commended or penalized. Integration of comprehensive budget management is the most effective way is to manage and operate the necessary systems and effective means of business, so it plays a vital position in the enterprise management.With market competition fiercer and fiercer., rising raw material costs, labor costs continue to raise, appreciation of the RMB and so on, all factors led to Guangya Company'internal and external environment worse and worse. Guangya Company need a good method to solute it, it is comprehensive budget management, because comprehensive budget management experience in foreign countries over a hundred years of development has been getting more sophisticated, mature.This article base on actual status of Guangya Company,, from both theoretical and practical aspects, in-depth analysis problem comprehensive budget management of Guangya Company; according to development strategy of Guangya Company, using the basic theory of comprehensive budget management, putting forward improving purposes, principles and content of comprehensive budget management, and putting forward safeguards for improving comprehensive budget management. This can effectively solve problems comprehensive budget management of Guangya Company, and for comprehensive budget management of Guangya Company play a role in promoting and promoting in the future.This article hopes to analyze problem comprehensive budget management of Guangya Company,give advice by sophisticated comprehensive budget management theories in order to do better in the future, and I wish that it can give some reference to other enterprises when their comprehensive budget system need be improved and completed.