Study Of Optimization For Comprehensive Budget Management At C&U Group

Comprehensive budget management in recent years has become a "eminent study" in the field of enterprise management.Whether the state-owned assets supervision and administration commission of the state council in the state vigorously promote several years ago,the Treasury or in the latest guidance for industry,and even in the face of brutal market competition,the leading enterprise management practice,all highlight the comprehensive budget management in enterprise management as the core management mechanism is of important significance.A management summed up experience from practice,the concept of creation,to try to use enterprise,producing useful management value,and gradually become enterprise's basic management tool,is often a long and arduous process.Overall budget and the development strategy of enterprise with associated to a certain extent,also has a certain relationship with day-to-day operations at the same time,also and the enterprise research and development,procurement,production,sales,there is certain correlation between multiple links such as,so to be popularized in our country,there are greater difficulties.Humanistic group is located in Wenzhou,Zhejiang province,was founded in 1991,is a professional bearing private manufacturers,although the enterprise has developed rapidly in recent years,but management issues also will emerge.In this paper,the author was once the group finance director,according to many years of work experience,find shortcomings in the comprehensive budget management,humanistic group as a case study of humanistic group comprehensive budget management,comprehensive budget management of the company present situation by the methods of questionnaire investigation,interview,expert opinion method such as induction to conduct a comprehensive summary,and points out that humanistic group,in the daily budget management and the whole company lack the support of the strategic management of the company management risk consciousness weak,the company's budget support system is not perfect,the company overall budget management organization system and the appraisal is not sound,comprehensive budget establishment method of multiple aspects,such as the lack of scientific problems.On these issues,based on the development strategy of the company as the breakthrough point,combined with the comprehensive budget management theory,and references at home and abroad advanced comprehensive budget management concept proposed to company the comprehensive budget management theory framework,with strategic management and risk management as the guide,relying on the information and internal controlframework idea system;Aiming at the problems in the comprehensive budget management link at the same time put forward the corresponding optimization strategy,improve the company's budget organization and budgeting process,optimization of comprehensive budget establishment method and content,improve the comprehensive budget evaluation index system.The purpose of this paper is to help human group to solve problems in the process of budget management,to improve the level of comprehensive budget management has the very vital significance.Also hope for other same type enterprise construction,perfect and improve the comprehensive budget management system provides a train of thought,have certain reference significance.