HB Overall Budget Management Improvement Research

Chose the overall budget as a research topic, not only because of the overall budget to improve enterprise efficiency, strengthen risk management and rational allocation of corporate resources, to achieve the important role of corporate strategy floor, etc., is through access to large amounts of public information process, found that many monographs, the paper is limited to theoretical discussion, did not elaborate on the corporate practice, can not really provide guidance on business practices. The overall budget management as a very practical academic system, theory and practice if you can not achieve a good interaction, would severely hinder the promotion and application of a comprehensive budget management in China.Business faces many uncertainties, an important means of implementation of the overall budget management as a business strategy, not just limited to the budget to manage their own research. The paper is divided into six parts, the history of the summary budget management and the latest progress, discussed the common problems that exist in China’s corporate budget management, and management practices of the overall budget of the HB Company, pointed out the difficult problems and propose solutions to the countermeasures, for its weaknesses, make recommendations for improvement.The emphasis in this article the overall budget management is not just financial and non-financial indicators brought together, but rather a combination with the overall operation of the enterprise. Enterprises should strengthen research on the external environment within the overall budget management, budget assumptions, and strengthen the business strategy, functional strategies, the importance of the use of modern business management tools to implement dynamic control of the budget management, budget analysis method should make use of multi-disciplinary knowledge to be improved point of view. In reference to the extensive literature on the basis of combined experience in the overall budget management practice, try to many other disciplines of the more advanced domestic and foreign budget theory and management, strategic management, marketing management, human resources management, budget management practices applications to be explored on how to solve the common problems of ordinary existence in China’s corporate budget, refine the solution of difficult problems in budget management to identify.