Research On Comprehensive Budget Management Of LK Group

The concept of comprehensive budget management as a wisp of cool breeze is blowing,each enterprise in the implementation of budget management. However, most small andmedium-sized enterprises in China has failed to realize the comprehensive budgetmanagement, just to stay in the budget establishment, even large enterprises and listedcompanies is due to the comprehensive budget management is a systematic engineering, andcan’t directly create benefit to put serious pressure on its inputs and deeply. Especially inpromoting the comprehensive management of a variety of difficulties and resistance, but alsochoose the yield, the paper will stay in the comprehensive budget system. At the same time,according to data show that many enterprise budget management is not perfect, the distance,there is still a gap between "comprehensive budget". For example with half or more of thetotal enterprises without the inventory budget and cash budget content included in yourbudget range, do not do sales budget and capital expenditure budget also reached more than athird, even some thought has a comprehensive budget unit, budget management coverage isnot involved in all business activities. The reasons for the above phenomenon is multifaceted,but the enterprise shareholders and management to the lack of effective means to promote thecomprehensive budget management is one of the main reasons. So it is an urgent need to thedepth of the mining enterprise comprehensive budget management, through case studyresearch how to promote the comprehensive budget management, make wide comprehensivebudget management to cater to the new situation of reform and development of company.Based on the above reasons, the author according to oneself is engaged in the practice ofcomprehensive budget management of enterprise group, through the present situation ofresearch and analyze the LK group, drawing on and assimilating advanced present budgetmanagement theory, the comprehensive budget management combined with enterprise wasstudied. This article simply expounds the comprehensive budget management researchbackground, purpose and meaning of problem, the present situation, the various aspects, noton the general theories of comprehensive budget management concept, wide coverage, but thekey to the case of LK group comprehensive budget management status, how to promote,evaluation, the budget of the informationization and the bottleneck problems has carried onthe detailed study. Based on this, advances in the comprehensive budget management in theenterprise operation and how to solve the related practical problems, which provide more reference for the study of the existing comprehensive budget management experience. WithLK group practice experience, and puts forward some countermeasures of comprehensivebudget management, to standardize the comprehensive budget management, enhancing itsposition in the enterprise, give play to the role of the real, is of realistic significance toovercome the existence of internal defects, so as to promote enterprise gradually build ascientific and complete system of comprehensive budget management, support the healthydevelopment of the enterprise finally.