Research On The Meticulous Budget Management Pattern In The YD Company

As one of the most central, the most systematic, and the most advanced management tools in modern enterprises, comprehensive budget management is playing a more and more important role in enterprise control, incentive and evaluation, and drawing a more and more extensive attention from both the academic and practical circles. Currently, many large and medium-sized enterprises have already set up the comprehensive budget management systems, while the communication group company is among the ones that earlier put the system into action. This group company has started its program since 2001, while constructing budget systems for its 31 branch companies, and it has since achieved a certain success attributing to lots of practices and explorations. However, it confronts some constraints from the local companies under its jurisdiction, and relative extensiveness in budget management affects the results of comprehensive budget management. This paper makes a study of the budget management in the local communication company called YD company , and hope that this will provide a certain practical directive significance to the budget management in the modern enterprises of our country.This paper focuses on the comprehensive budget management of YD company . Combined with world-class budget management philosophy and practical experience, this paper analyzes the existing problems including budget goal mismatches company strategy,insufficient basis of compilation,imbalance of execution of the budget,feeble budget analysis and morbid check-up machine processed in the current extensive budget control pattern, presents a way of improvement of blending the thought of meticulous management into the comprehensive budget management system , further constructs a budget control pattern based on meticulous management, that is, from the aspect of budget whole-process control, it captures critical steps such as budget objective setup, budgetary planning, budgetary execution, budgetary analysis, and budgetary check-up for better meticulous management, and introduces several advanced theory such as dispersion coefficients for creative applications, and finally points out the management and economic benefits of this pattern and its optimization direction, including optimization of staff and specialized field budget meeting .