The Analysis Of Comprehensive Budget Management In Sony Corporation

Firstly, this thesis expatiates the theoretical basis of comprehensive budget management, including history development and current situation in China's enterprises. Through the theoretical research, we know that budget management is the key part of modern enterprise management framework. Budget management can take roles as incentive, coordination and assessment. The whole process can be divided as aim setting, budget making, implementing, controlling, feedback and assessing.Secondly, via studying Sony's case, we deeply realize the importance of budget management once again. In this case, we found that an effective aim setting decides the success of budget management. All the managers are reasonable economic man, they will find the best way to the target. Different level managers has different targets, sometimes one certain decision is good for a certain manager but bad for the whole company.Thus, we can see how important the aim setting is. It decides how much contribution budget management can do for the whole company. Budget is not a game of number, it exists because of the extra reward it brings.