Comprehensive Budget Management System Design For Dili Group Corporation

As an important method of inner control, comprehensive budgeting management is the prerequisite to build the system of modern corporation. Enterprise budgeting evolves With the change of inner and external business environment and the development of budgeting theory. Dili Group is an agricultural logistics company specialized at the market of Northeast China, who is competitive regionally and industrially. However, there still exist many disadvantages in budgeting system of Dili Group. These include unreasonable design, poor implement, lacked evaluation and incentive, non-unified standard, lacking information system etc., which affect the performance of company. Thus, Dili Group expect to improve their management to adapt the changing business environment and for the sake of company growing by starting comprehensive budgeting management.This paper builds the comprehensive budgeting management system of Deli Group through the analysis of inner and external condition and the summary of budgeting management theory. After analysis of business environment, technology, organization, this paper build comprehensive budgeting system based on the principle of objective, feasibility, integrity and open. The system includes market budgeting, expense budgeting, investment budgeting and capital budgeting. Corporation bases on the strategy to plan budgeting. Organization support the budgeting system, which includes two systems: management and execution. The success of budgeting management needs institutional detail to backup. This paper details the methods, time, process and content and designs the forms. Comprehensive budgeting management is an integrated system that the accomplishment is not only something about implement, but the control of process and resource, and analysis and evaluation of management effect. I build the budgeting control system of Deli form three aspects: cost, expense and capital. The system works through the whole process form beforehand to afterward. Evaluation is the constitution of four index, including development, profit, operation and liability which relate to the operation. Finally, the article presents a comprehensive budget for the implementation of the conditions and needs protection.