Research On The Improvement Of Z 's Overall Budget Management

With the continuous development of global economic integration, more and more fierce competition among enterprises. The management level determines the success or failure of the enterprise. The comprehensive budget management as an important means to effectively enhance the internal management level, more and more managers’ attention. Comprehensive budget management can help enterprise managers to effectively grasp the market dynamics, and make the correct plan of internal management coordination, control and performance evaluation. With the continuous development of enterprise management practice, the western developed countries in the enterprise comprehensive budget management theory and practice has been to enrich and improve the comprehensive budget management has become an important tool and an important basis for performance evaluation of western enterprise management control the comparison of our country in the comprehensive budget management research and practice started late, although enterprises by the party Law for enterprise management, and achieved certain results, but a considerable number of enterprises due to the understanding of budget management, there are many problems and errors, more is stuck in the preparation of the budget, the implementation effect is not ideal.The purpose of this paper is to understand the current situation of the comprehensive budget management in enterprise management in our country, analysis the enterprise encountered in budget management problems and the reasons of the problems, and discuss how to solve these problems, in theory and Practice for the healthy development of the comprehensive budget management in the enterprise of our country to explore. This article explains the basic concept of comprehensive budget management, characteristics and its position in the enterprise management system. Secondly set up from the budget mechanism, determining the budget target, budget preparation methods, budget control process analysis and budget assessment system and other aspects of the comprehensive budget management process of Z company conducted in-depth, comprehensive analysis, find the company in the comprehensive budget management in the process of practice, and to put forward the improvement suggestion and scheme. Finally, get the change from the analysis of budget management of Z company evaluation Conclusion and method of the comprehensive budget management. I hope this article can found the deficiencies in budget management and can be used for reference, learning experience and for other enterprises to the successful implementation of a comprehensive budget management provide theoretical and practical reference and suggestions by of Z company comprehensive budget management present situation, the problem of evaluation, analysis, summary and recommendations, particularly for manufacturing industry experience to provide some guidance.