Studies On Budget Management Problems Of Z Company Based On TQM

Currently, budget management as an important management tool that can effectively control costs, maximize enterprise value, is more and more enterprises are respected, promoted the sustained and healthy development of all walks of life. However, we also see that there are many budget management is not satisfactory place in the actual operation of domestic enterprises, mainly as a mere formality budgeting, budget execution, regardless of internal and external processes, reporting and assessment of the effectiveness of low budget and other aspects. So, how to find the way of crack for difficulties which enterprise budget management faced has become the focus of the industry to discuss.Z company of Wen’an as the largest bean products enterprises, budget management has set the accomplishments for enterprise leapfrog development, but in the course of its implementation also appeared the problems mentioned above, which hinder the development of enterprise, how to overcome adversity to become a top priority. We selected Z company of Wen’an for the study, aimed to overcome the bottleneck of budget management based on total quality management theory, introduced the present situation of Z company budget management, find the budget management problems, further dig out the reasons behind, and learn from the successful experience of budget management at home and abroad on the premise of explore based on Total Quality Management budget Management Approach.This paper is divided into five chapters. The first chapters, confesses selected topic background and purpose of this article straightly, reviews the research status of budget management at home and abroad, lists the research methods adopted in this paper, and summarizes the innovation points in this paper. The second chapter, elaborated the related theory of enterprise budget management and total quality management, this paper introduces some thoughts and methods of total quality management which can apply to the budget management, such as the principle of continuous improvement, standardized management method of file system, etc., Lay a theoretical basis for further practice the budget management which based on total quality management. The third chapter, briefly explains the basic situation of Z company, comprehensive describes the Z company budget management implementation status, and under the total quality management perspective, hit the nail on the head to point out the weak link of the budget management, further analyzes the deep reasons, found the breakthrough for the perfection of budget management of Z company. The fourth chapter, this paper discussed the feasibility and necessity for the implementation of quality management based on comprehensive budget management from different angles respectively, puts forward the preconditions and organizational structure which are needed for implementation of budget management based on total quality management. The fifth chapter, discussed the design and implementation of the budget management framework of Z company based on total quality management from six aspects of the budget goal setting, management scope, index building, process design, process monitoring and inspection, and illustrates the necessary safeguards for the effective implementation of the budget management framework.