Centralized Management Of The Overall Budget Of C Company In The Procurement Strategy

Since the 1990s, our country's economy has made the rapid progress. In the course of continuous into the global integration, it has brought us a rare opportunity for development, but simultaneously our country enterprise also starts faced with day by day the keen competition. Facing this challenge, constantly enhance enterprise's management level, and narrow the gap to foreign enterprises has become our country Enterprise current mostly urgent duty.Comprehensive budget management is the enterprise take the strategy as the instruction, to realize to the enterprise completely operative activity process control which the enterprise operation objectives develop .It establishes the modern enterprise system to our country enterprise, raises the supervisory control level and enhance the enterprise competitive power . Speaking of the enterprise group, through the overall budget control method can conformity enterprise group interior each item of resources, form one kind of powerful aggregation force effectively, manifests the enterprise group the competitive advantage, constructs its core competitiveness.The procurement management takes a very important link in the supply chain management, it can build a bridge between the chain enterprise. It also can make the communication with production demand and the provisioning and to reduces the private costs. Now, more and more enterprise groups start in the group to implement the centralized purchasing strategic management pattern.This article separately has done the deep research to the comprehensive budget management and the centralized purchasing theories, then discussed the characteristic of comprehensive budget management under the centralized purchasing strategy: Compares with the ordinary enterprise's comprehensive budget management, it in the budget goal's formulation, in the establishment method, in the budget execution and the specification has own bright characteristic and the difference.In the foundation of above theoretical analysis, this article has conducted the research to the C corporation comprehensive budget management's practice. First analyzed C corporation to undertake under the centralized purchasing strategy related background and the financial control condition, then, the union theory proposed the company comprehensive budget management system's design proposal: First, the frame ponder of comprehensive budget management construction; Second, sets up the comprehensive budget management organization; Third, has been clear about the company comprehensive budget's establishment and the method; Fourth, has designed the examination system for company budget management.