Study Of Continuous Optimization In Comprehensive Budget Management Of C Company

In most software outsourcing companies, comprehensive budget management is applied as the effective tool in internal controls. In view of the particularity of the industry, most companies are facing the problem of high human capital, causing low profit rate. In the meanwhile, as the settlement cycles of clients are long-the problem of lack of cash flow has been highlighted and common. The essay is aimed to find out a practical way to solve the above mentioned problems by the study of continuous optimization in comprehensive budget management of the company. And the final purpose, that is transformation to optimal in the process of comprehensive budget management, will be achieved.The study is written under the reference of numerous domestic and foreign literatures. C Company" budget indicators have been being revised according to the company’s business strategic targets in different times. The above mentioned problems in C Company’s present budget plan are solved by continue optimization. Conclusions are as follows:Comprehensive budget management should be matched with the company’s internal environment. As the executing process of the management itself is the process of continuous optimization, the content, speed and impact of the optimization are required to be combined with the practical problems caused in the process of comprehensive budget management On the contrary, the comprehensive budget management cannot play a role in case it is divorced from the company’s actual internal environment. Therefore, the continuous optimization in comprehensive budget management is obliged to match with dynamic internal environment.Comprehensive budget management is the effective tool to realize the enterprise strategy. And in the actual executing process of the enterprise strategy, appropriate methods should be used in combination. The comprehensive budget will be sluggish and be lack of expectation on condition that it is executed divorcing from the enterprise strategy. As a consequence, continuous optimization in budget should be in the same step with the enterprise strategy. For software outsourcing companies. as high profit cannot necessarily ensure enterprise’s smooth cash flow, the comprehensive budget management should be focus on profit budget, as well as on cash flow budget. Thus, comprehensive budget management is required to keep the eye on sales income, company’s profit, especially on cash flow.Some new viewpoints of the essay are listed as follows. Enterprise strategy with the combination of inflexibility and yielding is applied to the company’s comprehensive budget management in a totally new strategic thinking way. By this way. it is scheduled to increase the expected profit of cash flow and improve the present status of cash flow. In the meanwhile, employees’enthusiastic can be motivated. This essay will give references in comprehensive budget management to the newly-built software outsourcing companies.