Research On Overall Budget Management Optimization Of Company A

Total budget management(short for TBM in the following) has gradually become the focus of the enterprise’s management. After “strategic heat”, ”human resources hot”,”process hot” and ”ERP fever”, TBM is becoming a new focus that many executives concerned, because TBM is a concept that is closely related to corporate governance, at the same time, it can support and protect the company to achieve their strategic, and it can control the company’s resource totally. In the meantime, through budget index, we can evaluate the performance of the company, so the effective implementation of the TBM is very important for the company’s strategic growth. But in the course of practical operation, there are many problems, because the TBM concerns the company’s alignment and the company’s current undertaking, and also concerns the development cycle, purchasing links, production chain, sales section and so on. So the presentation of budget is very important for the company. What’s more, how to effectively carry out the TBM is more important. Then it involves the adjustment, evaluation and motivation of the TBM.Now, the study of TBM has entered the mature stage, and it has formed a comparatively perfect system of budget making, budget enforcement, budget adjustment and budget assessment. But during the actual operation, because the concept and the method is not scientific, it results a lot of problems in the course of execution.The study methods of the company is case study method, and the article take company A as research object. Company A is a manufacturing-type enterprise, in the process of implementing the comprehensive budget management, the main problems are as follows: budget preparation method is not scientific and the implementation of the effectiveness is not high; the control function of budget management has not been played; lack of budget adjustment mechanism; budget assessment indicators are too single; budget assessment scope is too narrow; production and sales links have not combined together. In view of the above problems, the author find out ways to solve the problem, mainly from the method for the preparation of practical landing and the management and control function of strengthening, the adjustment mechanism of the establishment, evaluation index of optimization and the evaluation angle’s perfect, and then put forward measures to solve them.