Research On Comprehensive Budget System Based On Excellent Performance Mode

While the process of the market economy is accelerating, the market competition is becoming more and more intensive. In order to fit the market environment with instantaneous changes, many contemporary enterprises constantly improve their internal management system to have an invincible position in the market competition. But the traditional reforms of the management have been unable to meet the requirements of the development of the contemporary enterprises. This situation makes the modern enterprises gradually pay more attentions to the importance of the creations of the management ways. Therefore, using XJ Group as an example, this article emphasizes on the combination of the excellent performance model and the comprehensive budget circulation system, whose aim is to show the great significance of combining the perfect management thinking modes and scientific management modes to the development of contemporary companies. The article provides a new thought and reference to achieve the goal of the sustainable development, in order to strengthen the internal management and fit the market circumstances.Through an in-depth analysis of the present management situation of XJ Group, a primary example, the article provides the deficiencies, which mainly include the unsound budget organization system, the unconnected situation between the strategy management and the budget management, the unscientific budgeting, the incomplete budget evaluation and others, existed in the budget management in details. According to these problems, the paper further studies the core values of the excellent performance mode and the related theories of the design of the comprehensive budget system. The author thinks that the core value of an excellent performance model, a kind of advanced management thoughts, not only can be used as the values of the enterprise to set up the enterprise culture, but also could act as the thinking mode in the company to guide the applications of other management tools in the daily operations. Hence, the paper constructs the whole budget management system of XJ Group by using seven categories of the excellent performance model as the core. The paper states the constructing process and the requirements of the comprehensive budget management system based on the pattern of performance excellence budget organization system, budget target system, budgeting system, budget implementation system, budget control system. It acts as a bold experience of combining the advanced management ideas and the scientific management method, because the whole comprehensive budget management system in the excellent performance model not only can solve the current problems in XJ Group and help it adapt the changes better in the market circumstances, but also can strengthen the internal control mechanism and lay the sound foundation for the standardized and integrated construction of the company.