Study On Comprehensive Budget Management Of MY Company

The comprehensive budget management is not only a kind of effective enterprisemanagement tools, but also a set of management mechanism and method. The comprehensivebudget management with budget preparation, execution and monitoring, adjustment,evaluation and other functions, the optimization of the enterprise resources, standardizeenterprise behavior, improve enterprise management level. Since the1920s, westerncompanies are starting to try using the comprehensive budget management in enterprises, thestatus of enterprise management become the core of enterprise management procedures, andgood results have been achieved. Since China’s reform and opening up, the marketcompetition increasing, the enterprises of our country are also absorb and learn from somewestern companies experience in comprehensive budget management, and have established acomprehensive budget management system.Based on MY company as the research object, this paper uses the method of integratingthe theory and the practice, first of all, from the current situation of the development of thetheoretical analysis of domestic and foreign budget, clearly know the development track ofbudget, through the budget concept, characteristics, organization system, budget contentintroduction, understand the budget in the application process, method and effect of theenterprise, which lays a theoretical foundation for the research on comprehensive budgetmanagement of enterprise; Second, the implementation of comprehensive budget managementwere introduced in MY company, including the company from the budget of the organizationat the present stage, formulation, implementation and control, adjustment and evaluation fordescription, what’s more, the analysis find out the existing in the comprehensive budgetmanagement of company budget deviation from the actual, foundation is weak, the budgetmanagement organization system has not been established, ignoring the dynamic budget,monitoring is not strong, the assessment is not perfect and so on, further for the budgetimplementation process in-depth analysis of the problems in order to find out the cause of theproblem; Then, combined with the actual situation of enterprises, according to the company’sproblems and puts forward suggestions of perfecting comprehensive budget management ofthe company at the present stage, The company should be clear from the strategic planning budget target, make budget index more scientific and reasonable, perfect the enterprise budgetpreparatory work to change staff to budget the original understanding,consequently, improveand implement the budget management organization system and enterprise resourcemanagement system ensuring the budget foundation stability, from the preparation, executionand control optimization, the budget is made in the implementation process which will servicemore timely and dynamic for the company management, through the improvement of theexisting evaluation system, which improve the staff’s enthusiasm and budget fair rationality;Finally, combining with the contents of this paper draws the conclusion.