| The comprehensive budget management is an internal administrative controlsystem guided by the enterprise strategy. It is based on the quantitative andcomprehensive budget coving the whole business operation process, by means ofthe full, whole process and comprehensive control, and is guaranteed by theperformance evaluation and examine. Comprehensive budget management is animportant management to realize enterprise strategic target. Under the guidanceof the strategic target, it makes the whole forecasting and plan for the futuremanagement activities and the corresponding results, and through monitoring andanalysis of the implementation process to improve and adjust the managingactivities, so as to effectively manage the enterprise and achieve the enterprisestrategic target. Qiqihar No.2Machine Tool (Group) Company Ltd., the vanguardof industrial enterprises in China, how to improve the enterprise’s internal controlthrough a comprehensive budget management, and achieve the whole strategictarget of the company has become an urgent and important issue.In view of the problems existed in the comprehensive budget management,combining with the related theory, this paper designs the comprehensive budgetmanagement solution for Qiqihar No.2Machine Tool (Group) Company Ltd.from designing the process of the budget management, strengthening the controland adjustment of the budget management, and paying attention to the analysisand evaluation of the budget management etc. And on the basis of above solution,this paper proposes the safeguard for the implement of the comprehensive budgetmanagement from the ideological, institutional and resources aspects, which isfor enhancing the comprehensive budget management level, improving thecurrent business conditions, increasing the market competitive ability,implementing the enterprise strategic target, and finally for realizing the profit maximization. |
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