The Study On The Establishment Of Car Manufacturer A's Comprehensive Budget Management System

Comprehensive budget management is an advanced management methods based on business strategic planning, with an aim to comprehensively improve enterprise management level and operational efficiency to maximize enterprise value through a series of management activities such as budget preparation, execution, control, evaluation and incentives. With the continual development of market economy and corporate governance, many enterprises in China become aware of that comprehensive budget management is the most effective way to realize corporate governance and business integration; therefore, more and more companies start to implement comprehensive budget management.This paper aims to enhance the reader's theoretical understandings and systematic knowledge of comprehensive budget management through the construction and practical operation of comprehensive budget management of a multinational car manufacturer A. This paper aims to attract valuable opinions on comprehensive budget management by the introduction of this article.This paper firstly gives a brief and systemic introduction to the basic theory of the comprehensive budget management, including the concept, budget preparation, budgetary control and adjustment, budget analysis and assessment of theoretical knowledge. Secondly, this paper gives a detailed analysis of A's construction process of comprehensive budget management, in which mainly describes the actual implementation methods of budget preparation process, target setting, budget control, analysis and assessment. This part offers great value in operability.The third part of this paper summarizes the problems arise from A's budget preparation by electronic spreadsheet, and put forward the countermeasure of implementing the comprehensive budget informatization through computer technology and network information system. This paper elaborates the process of A's introduction of budget management information system, by which solves the problems of heavy workload and low efficiency during the budget preparation, control and analysis. Finally A improves the accuracy of budget preparation.In summary, A's comprehensive budget management is relatively complete. Regarding budget preparation, control and analysis, it can design the process and content of comprehensive budget management in consideration of the actual situation. Budgeting with the management information system, A improves the accuracy and efficiency of budget preparation and control, and make the budget management a favorable tool to achieve the company's business plan.