Applied Research Of Comprehensive Budget Management In TongLing Haorong Electronic Technology CO., LTD.

As the system of market economy and the developing opening-up reform, China's economy develops rapidly and the increasing industry competition, therefore external dependence of economy increases year by year. Chinese companies not only face competition from domestic counterparts, but also by the threat of international peers. Therefore, the extensive mode of operation has been eliminated under the planned economy era. If companies want to achieve sustained development, internal needs to improve the management level to meet customer personalized needs to form the core competitiveness. But the overall budget management is one of the few means which enterprise cash flow, information flow, business flow to effectively integrate and achieve strategic objectives and be one of the management tools in forming the core competitiveness. We should recognize its importance and implementation of a comprehensive budget management during more and more domestic enterprises, but the results are not satisfactory mainly due to the lack of referent practical examples, so I choose the subject of "comprehensive budget management," to case analysis to resolve the overall budget management and make recommendations for improvement through normative analysis.This paper is divided into five parts, the first describes the background of this research and significance of this topics which introduce the management of the budget status of research and application at home and abroad. This paper outlines the ideas and methods as well as innovation and inadequate. The second part first introduce the traditional management theory of budget, such as company management, principal-agent, internal controls, strategic management theory and provides an overview and analysis of its relationship with budget management. The third part from the theoretical point of view on how to build a strategy-oriented budget management were discussed under the budget for the strategic direction of the management organizational structure, analyze strategic objectives and strategy formulation and decomposition of the budget in-depth. The fourth part analyzes the company's implementation of the budget for Haorong management practices, not only affirms the budget brought results for Haorong, but also sums up the budget management implementation which brings enlightenment for the industry. PartⅤproposes some suggestions for improvement which strengthen budget management strategy oriented to improve the budget system of internal control and risk prevention, improve the internal management structure and the capital budgeting methods Haorong's budget problems in the management.This paper is a contribution to a more forward-oriented budget management about strategic preliminary theoretical discussion, and then summarize Haorong's theory of budget management practices and recommendations for improvement, and especially highlighted the financial constraints in the case of how the supply chain the capital planning budget. What's more, this theory with practice provides a meaningful practice with practical examples for the same industry.