Flexible Comprehensive Budget Management Research

Comprehensive budget management in the Western business management has reached a hundred years old, but its widespread application process there is a "budget set goals unrealistically high" and "on budget management targets", "low budget execution efficiency", "evaluation budget too rigid " and so on。This allows the seriousness and authority greatly reduced budget in the management process。In fact, these issues are only superficial, the underlying reason is that there is no comprehensive budget management will be flexible, comprehensive budget management that did not adapt to the changing market changes, to effectively address these problems, should be implemented in a flexible business management comprehensive budget management.Flexible comprehensive budget management refers to enterprises according to their own development plans as well as changes in the market, in the financial estimates, forecasts, on the basis of the budget, take advantage of the value of the enterprise in the form of future operational activities within a certain period of planning and arrangements to clear financial management objectives, management and financial discipline standards. Its essence is the right to define the various departments within the enterprise, responsibilities and interests relationship, combined with changes in the market for a reasonable allocation of resources, control and evaluation, in order to effectively organize and coordinate their production and business activities, completion of the established corporate strategy objectives and achieve business stakeholders to maximize the benefits in the process。This paper describes the importance of flexible and comprehensive budget management features, and analyzes the differences between budget and traditional flexible budget; then by analyzing the defects and deficiencies A comprehensive budget management in the companys traditional existence of proposed ideas and methods to build flexible budget proposed a comprehensive budget management flexibility basic model, and improve the existing comprehensive budget management system, the reality has practical significance。...