Jmc Comprehensive Budget Management

After China joined WTO, it brought the hope and the opportunity for China's enterprises. The supervisor is urgent needs to have the methods and the tools of scientific and effective management, which carries on the plan and the reasonable instruction to enterprise's management, thus the supervisor can achieve to enterprise's effective management and the control.The paper takes the total budget management theory as a foundation, and takes JMC total budget management practice as the model, and explores the strategy of JMC to implement the total budget management. I investigate question, difficulty and countermeasure of the total budget management practice. This article's foreword elaborates the significance and aim of the article research. This article's main contents include three parts as follows:The first part summarizes the origin of budget system, the function and the benefit of budget, the connotation of total budget management, and the prerequisite and the foundation implementing the total budget management. The theory and the present practice of budget management were carried on the review and the appraisal. And the elaboration implementing the total budget management is the developing tendency. And it Points out the difference between budget and plan.The second part mainly elaborates how JMC implemented the total budget management. First, the basic situation of JMC is approximately introduced. Then, the total budget management system of JMC is elaborated. Finally, the establishment, the implementation and controls, evaluation of JMC's budget are elaborated.The third part unifies the total budget management theory and JMC's total budget management practice to carry on the analysis, proposed several questions of JMC's total budget management. According to JMC's question of the total budget management, the third part proposes corresponding solution. Through the analysis, it proposed that the key of implementing total budget management is the person, and it should be humanist.