Research On The Improvement Of D Company’s Comprehensive Budgeting

Comprehensive budget management is an important means to achieve the company’sstrategic planning and business objectives. As a starting point for the comprehensive budget,whether the budgeting of the comprehensive budget is scientific and rational or not plays animportant role on the budget execution and evaluation. Based on the investigation on D, acompany that is not very mature in the implementation of comprehensive budget management,this paper studies the problem in the respect of its comprehensive budgeting and makesimprovement for its improvement.This thesis, based on both theories and practices, is aimed to conduct detailed analysis ofD Company budgeting, after a preliminary study on the background and theories ofcomprehensive budget management and comprehensive budgeting. Firstly the articledescribes the basic situation of D, and then elaborates on its budgeting process and method.Furthermore, it analyzes unreasonable part in comprehensive budgeting. For example, Ddoesn’t establish a comprehensive budget organizational system, the budgeting method issingle, budget forms system is not complete and so on. Finally, for the problem in thecomprehensive budget management in D, we propose appropriate suggestions for itsimprovement in many aspects in the organizational system, financial system, processes andmethods of budgeting. We hope that the suggestion in this paper will play a positive role as areference in the future comprehensive budgeting of D.