Shun Yi X Company Comprehensive Budget Management Research

Comprehensive budget as a kind of modern enterprise scientific management methods and means,not only can help enterprises to complete the long-term strategic target and business objectives,also can promote the mutual communication and coordination between the various functional departments,so as to achieve precise control of enterprise daily business activities.At present,although our country enterprise comprehensive budget management level is not as efficient as western developed countries,but along with our country socialist market economy environment of improvement and development,budget management in enterprise development as a guiding effect will be more and more recognition and affirmation.This article adopts the research methods of case analysis,on the basis of overall budget theory knowledge,combining theoretical analysis and case study,with X company successfully carry out the practice of the comprehensive budget management as the core research objects.Firstly,we made a brief description about the comprehensive budget management background.X company introduced a comprehensive budget is in order to meet the needs of company development.Secondly,we introduces the comprehensive budget management of X company operating,from the budget management system,budget management organization system,budget management process illustrates the running situation of X company comprehensive budget.Finally,we made the thorough analysis about the budget management system and management process of X company that laid a solid foundation for budget execution.In this paper,the main research conclusions are as follows:(1)Comprehensive budget management in the X company,in the management control,management decision,the enterprise value increment of played a good role in such aspects,not only realize accurate control on the company's daily business activities,and help the company leadership make accurate judgment,and under the condition of limited resources to maximize the enterprise value.(2)X company budget management and budget management process provides a favorable guarantee to achieve company goals.Budget office to do follow-up and control the budget implementation schedule,time to master budget execution,so as to ensure the implementation of annual business objectives;X company strict budget management process makes the budget establishment reasonable science,the accurate budget in place,budget assessment objective,and these management measures to promote the company long-term goals.(3)X company through the implementation of budget management,comprehensive management markets the company effectively promoted,mainly reflects in strengthening financial department management function,control the cost expense to authors efficiency purpose,the use of working capital and increase company value these three aspects,through the effective arrangement of the three aspects,make the enterprise management ability new stage,the company entered a new phase of devlopment.In this paper,the hope that through the combination of theory with practice to other parts of the industry must be inspired,for readers to establish their own development needs of comprehensive budget management system to provide thereference value.