Research On Optimization Of Comprehensive Budget Management In S Company

In modern enterprise management, budget management as an important tool to configure enterprise resources and achieve strategic objectives has been widely used. Budget management’s process includes: planning, approval, enforcement,monitor, analysis, adjustment, checking. Meanwhile, it’s also embodies the basic functions and essence of management containing planning, control and incentive.Control and incentive are always the core of management. In Budget Management practicing, budget checking is one of the most important processes,providing an effective support for budge monitor when it needs control and motivation.In reality, many enterprises don’t establish the appraisal system to improve the budget management, which is in the form of a lack of control, leading to the lack of the enthusiasm of the staff to implement the budget. That’s the reason why the budget management eventually lost control and incentive function and a mere formality. S company is hitting a bottleneck now, during the burnout stage. It’s facing a few of problems to be solved including basic management work faults.Because of lacking in process of checking instead of budge performance appraisal, the expected result of budget management can’t arrive.So the paper takes the overall optimization of S company’s budgetmanagement as the research object, and takes the improvement of the budget checking as the breakthrough point, which is of great significance to the implementation of the budget, to ensure the budget target, and to make the budget management fit for the strategy. Based on the research results of domestic and international budget management and appraisal, the paper results of relevant theories is combined with the specific situation of the company, and the problems in the budget management of the company are studied, and the management system of S company is optimized. Using the Analytic Hierarchy Process and other tools to determine the target and the index system is determined. In the last of paper, the effect of implementation of the budget optimization is summarized and prospected.The main contributions and innovations of the paper are:(1) Domestic’s existing researches and relevant theories are focus on theoretical model. Though many scholars point out that the lack or unscientific of checking and motivation is the reason of effect out of work, it is always short of targeted, actionable practical solution. On the basis of the analysis of the gap in the budget management of the case enterprise, the paper puts forward the improvement measures of the budget management. It seems the solution on the bottleneck of the budget management to realizes the closed loop;(2)The existing research is focusing on the construction of index system(such as EVA, Balance Score card etc.,).The article is focusing on the budget basic works, evaluation object types and incentive design also put forward specific improvement plan as well asreconstruction index system;(3)Thinking of the strategy orientation of the budget evaluation, the specific of the high-tech enterprises’ R&D activities in the proposed improvement suggestions;(4)In a large amount of the researches are aimed at the performance of the enterprise as a whole. The evaluation method of the enterprise internal budget management process control index and each responsibility center are lacking. Compared with the existing research, the paper points out the index in process of budget control and tries to looking for index system and redesign the motivation program. To improve the budget management from the very begin. It makes the optimization research maneuverable.This paper takes the case enterprise as the research object has certain practical significance, hoping to make certain supplement of the existing budget management research, simultaneously for the similar enterprise budget appraisal the design or the improvement to provide the reference.