Study Of HG Comprehensive Budget Management

The comprehensive budget management is a series of activities which is conducted almost exclusively on budget, plays a very important role in modern enterprise management. It is a means of rational allocation of resources as well as an important management measure of business development, and it is the basis for enterprises to implement the performance appraisal. At present, many enterprises have implemented comprehensive budget management, and have obtained certain effects, but there are still many problems and shortcomings.How to play the role of budget management better, has become an important problem to be solved in the enterprise. Hence, this article will focus on the comprehensive budget management of actual situation of HG Company, to understand the current situation of the comprehensive budget management of HG company, to analyze the implementation details, to find the existing problems, puts forward some improvement suggestions, and eventually to provide reference for the sustainable development of enterprises and provides powerful inspiration for our country the budget management theory and practice.This article is divided into six parts. The first part is mainly introduces the research background, purpose and significance of thesis, research framework and methods;The second part mainly introduces the theory of budget management at home and abroad. The third part introduces the comprehensive budget management system of HG company, overviews the comprehensive budget management theory, introduces general situation of HG company, and analyzes about the present situation of HG comprehensive budget management; The fourth part points out the comprehensive budget management problems and deficiencies in HG company:budget:company strategy are disjointed,budget management system is not sound, lack of enforcement, budget evaluation system is imperfect ect; The fifth part puts forward some perfect Suggestions for the problems existed in the fourth part of HG company comprehensive budget management, which is the key to this article.This part mainly masters the application of comprehensive budget management in the process of enterprise management, puts forward concrete countermeasures on the basis of practice:establishing the budget management system of strategic goal oriented; establishing the balanced scorecard budget index system; Introducing the theory of "joint cardinal number method theory ", the establishment of comprehensive performance evaluation system; The construction of the comprehensive budget management information system based on ERP environment.In this paper, the sixth part is "conclusions",the author affirms the role of the comprehensive budget management, the main point of this paper, a summary and review.