The Research On CQ Company Target Cost Direction Of Comprehensive Budget Management

With the rapid development of global economic integration,the enterprise face the uncertainty factors of rapid increase,the enterprise budget management facing the competitive environment is becoming more and more shows the characteristics of dynamic complex and changeable.Effective budget management is of great significance to enterprise's survival and development,and in combination with the cost control of the budget management is more practical significance.Strategic budget management is the enterprise internal management control of a main method,is also a set of systematic and strategic, humanistic ideas for the integration of modern management mode.Both enterprises and institutions,both in international and domestic,strategic budget management to promote the whole economic activities,and strengthen enterprise financial management,has an extremely important role.This article through analyse the target cost management and comprehensive budget management theory, think that information technology is the foundation of implementing target cost budget, and through the target cost combined with comprehensive budget theory, goal oriented comprehensive budget management framework. Through the enterprise case state-owned enterprise budget management status quo of CQ company description of shipping form a complete set, the analysis of existing problems, combining with the theoretical framework of target orientation of the optimization and design, the key link to the comprehensive budget and the planning scheme and the related system.Last it discusses the CQ company strategic related contents of the comprehensive budget management, the introduction of the balanced scorecard to form strategic performance evaluation, combines strategy and the balanced scorecard, strategic indicators, and combined with performance budget, on this basis, combining with the target cost decomposition, to place it in the analysis framework of comprehensive budget management, make up for a lack of strategic target cost oriented budget.In the process of the case, is the main focus of the enterprise system improvement and optimization to improve the budget process, the target cost oriented comprehensive budget management validated by a case.