Build Comprehensive Budget Management System In Hualing Group Of Gansu

In the1960s, some enterprise of western developed countries began to implement comprehensive budget management. In the80s, comprehensive budget management has been fully carried out in many enterprises in the west. Thus there are many issues, most enterprises in our country in all elements of the mature management system is still not well implemented.Comprehensive budget management system, however, involves the procurement budget, production budget, the budget of the investment, engineering, budget, logistics budget, capital budget and cost budget, profit, budget, etc. All the links, in the aspect of content involves the business budget, capital budget and financial budget, and many other modules, can yet be regarded as a good total factor management tool.Gansu HuaLing group, LTD. was established in1994. It is a joint-stock enterprise, is headquartered in Gannan Tibetan autonomous prefecture capital city. Company is mainly in yak milk as raw material to produce this series of products, enterprise scale is growing, but relatively old enterprise management mechanism, management belongs to extensive management in the modernization of management innovation today, the existing management system does not conform to the development of enterprise. Therefore, the reform of enterprise management system is the requirement of market economy and the fierce market competition. Today, the group chairman of the board of directors and the senior leaders realize that companies should maintain production advantage at the same time, must be in the "management" and "control", in order to improve the strength of enterprises in market competition, thus enhancement enterprise’s profit ability, and the enterprise is not a perfect comprehensive budget management system. So, I hope to build a suitable for this enterprise comprehensive budget management system on the basis of present management condition, combining knowledge of budget management, to improve the enterprise management ability, so as to improve the market competitiveness of enterprises. In this paper, based on the study of the comprehensive budget management theory knowledge, in HuaLing group of Gansu province as the research object, in HuaLing group comprehensive budget management status and existing problems, on the basis of analysis of comprehensive budget management implementation prerequisite, points out that enterprise has meet the requirements of implementation, and comprehensive budget management is a necessary choice for the future development of enterprises. Draw lessons from successful experience and combining with the reality of enterprise requirements, build a suitable for this enterprise comprehensive budget management system.