Research And Application On Group Companies Budget Management And Control Model

With the current rapid development of the national economy, more and more of the Group companies in all fields of professions. Whether it is administratively led large state-owned conglomerates, or market-driven private enterprise group, is China’s market economy develops to a certain stage of the specific product.Europe and America, standardized financial management system of the Group compared to the group of enterprises in the Group’s financial management is not mature enough, the overall performance is the mature academic research is not theory, there is no unified corporate financial management industry groups Standards.This paper on the Group’s financial management is an important component-a study budget control. By conglomerates budget management and control theory, and to China’s fast-moving consumer goods industry in the A group marketing budget management and control of the actual as a case, compared to advanced theory and practical operation of similar conglomerates budget control to provide effective theoretical and operational information. The main structure is as follows:First reviews the history of China’s three decades of reform, the emergence of various large conglomerates in the financial management and performance issues, as this study provides the background of the times.Then the theory of the history of the budget review, budget management and control that today’s important role in the group companies. And the emergence of conglomerates, formation and trends of priority research.Next, the paper of the Group budget management and control model, control objectives, control body, control objects, control methods and different types of models of corporate control of different groups were studied in detail. Pointed out that the current group of corporate control problems and treatment ideas.The above theory, the paper contacted the China FMCG industry giant-A Group as the Group budget management and control of the case. A Group on the budget in the areas of marketing plan development, application, implementation, reimbursement, and a description of various aspects evaluation, and control its budget advantages and disadvantages of the model were compared.Finally, budget management and control of the Group’s future trends are discussed.