| Comprehensive Budget Management, since from the early20th century have become an indispensable Management tool of enterprise, it has many successful practices from the optimization allocation of resources, improve the quality of operation, improve Management efficiency, strengthen risk control and so forth. M company is an integrated circuit chip design companies in chain of the semiconductor industry, who have implement the tools for many years, but still has relevant issues of" Budgetary Stack"、"The budget is not accurate" etc, which makes the accuracy of the budget and guiding questions in project management. As a matter of fact, its deep-seated reason is comprehensive budget management is not closely linked with enterprise sustainable development strategic planning, not combined with the development of the enterprise strategic target. In this paper, starting from the existing pattern of M company budget management, after analysis of its main characteristics and the existing defects, corresponding improvement suggestions are issued, clearly responsibilities、strengthen the cooperation between various functional departments based on the information symmetry, external environment factors、 trends and competitor analysis, establish business strategic goals by Boston matrix, to get maximize value for M company. Through effective continuous analysis, improve the related processes, enhance corporate value increment. Through the balance score card, each department performance evaluation and incentive, rationalize the budget, to avoid excessive austerity budget and relaxation.This paper use M company as an example for development enterprise comprehensive budget management mode, put forward the corresponding improvement suggestions, hope to have a certain reference value to such kind of high and new technology enterprise who achieved from "the value of planning" to "value creation", also can let other industries to get relevant inspiration, gradually improve enterprise core competitiveness. |
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