A Study On Comprehensive Budget Management System In A Company

In the new century, China has formed a maturing market system. The introduction ofcompetition mechanism has played a positive role in the market. In this situation, how tostand out from the competition and the pressure for the enterprise has become an importantproblem. The existing management philosophy and management system can‘t meet the needsof enterprise‘s development, there is a need for deep-rooted reform and improvement.Comprehensive budget management already has a significant effect in reducing operatingcosts currently. In possess of its application, it has proposed the analysis and improvedmethod of fees and all the cost etc.to define the advantage of enterprise’s development.Therefore, the introduction of comprehensive budget management in development can play acrucial role. As an important part of the internal control system, comprehensive budgetmanagement is a new management way to focus on enterprise strategy to conduct acomprehensive control in enterprises. As the starting point for the budget management,through the observation of the budget implementation process and the information, enterprisesmake the corresponding adjustment in order to improve the operation of the enterpriseexisting status and resource allocation. The management mode plays an important role inimproving the management level of small and medium-sized enterprises, makingconfiguration reasonable and use of resource effective, reducing business risk and realizingenterprise strategic goals.The purpose of this paper is combined with advanced comprehensive budgetmanagement theory in the world. According to the actual situation of A Company, it developsappropriate budget implementation process optimization solutions for problems that may arisein the proposed solution and safeguards to achieve A’s the purpose of the comprehensivebudget management system. In addition, from the analysis of the overall budget process Acompany can be generally applied to draw on small and medium enterprises comprehensivebudget management system.In this paper, the author launched an optimization research in A company. It is arepresentative enterprise in small and medium-sized enterprises. The content is divided intosix parts, The first part is an introduction which consists of the research background, researchsignificance, research contents and the train of thought etc. The second part is a literature review. It summarizes and analyses the theory and practice of domestic and foreign relatedresearch literature about comprehensive budget management. The third part describes thespecific application case. It is an investigation and analysis about the situation ofcomprehensive budget management in A company. I find out the existing problems anddetermine the optimization direction of its comprehensive budget management system. In thefourth part, according to the analysis of the problems, I put forward the concrete optimizationscheme of the comprehensive budget management system. Through this, I determine theoptimization framework, index system, contents of comprehensive budget managementsystem. The fifth part is about the execution, adjustment and control of the budgetmanagement. In this part, I put forward specific measures. At last, the measures for theperformance appraisal of the comprehensive budget management which combinescomprehensive budget management and performance evaluation ensure the effectiveness ofthe comprehensive budget management. The last part is a summary. I put forward a generallyapplicable summary to small and medium-sized enterprise comprehensive budget whichmakes the research in this paper have practical significance.