The Study On The Optimization Of The Comprehensive Budget Management Of Factory H

The management of modern enterprises has developed so fast that ithas broken the borders of the traditional functional management.Enterprises， as an organic whole， take charges of comprehensivecoordination and management of the internal enterprises under theguidance of the strategic objectives of the development of the enterprises，and such management emphasizes on the integration of projection，organization，leadership，personnel and regulation. From the experiencesof successful international enterprises，we can learn that the last stage ofthis coordination and management lies in standardization， which is thecore of the comprehensive budget management. Practices have proved thatthe comprehensive budget management is an excellent method ofstandardization， and also an important and effective way of management.The promotion of the comprehensive budget management is one of thevaluable experiences accumulated by successful enterprises in advancedcountries， and is of great importance to our domestic enterprises whichwant to establish modern system，increase the management level， andenhance competitiveness. It is especially important for the administratorsand financial staffs in minor and medium-sized enterprises to master thismulti-functional management control tool， thus to achieve effectivemanagement for their development. In modern economy， developed and underdeveloped countries alike，minor and medium-sized enterprises are an important and indispensiblepart of national economy. They have their independent value in theeconomic society， and are especially important to local economicdevelopment. It has raised universal attention and caused heated discussionas to how to enhance their financial management， how to conserveresources，how to monitor costs in a reasonable way，how to reducerunning expenses，and how to enhance economic performance.This article firstly analyses the present situation of comprehensivebudget management of enterprises home and abroad; secondly itsystematically introduces the concept，the function，the pattern and thesetup of comprehensive budget management; thirdly， this article，takingFactory H as an example， specifically analyses its present implementationof comprehensive budget management， and thoroughly discusses theproblems existing in the process of budget planning， budget control，budget analysis， and budget assessment， and put forward thecorresponding countermeasures concerning the comprehensive budgetmanagement of Factory H，which includes: A) perfecting the mechanismof budget management，adopting more flexible method of budget planning;B) strengthening the function of budget adjustment， and intensifyingbudget enforcement; C) perfecting the system of budget assessment. It is of significant reference value to effectively implementcomprehensive budget management， not only for Factory H，but also forother minor and medium-sized enterprises.