Study On The Optimization Of MS Comprehensive Budget Management

Comprehensive budget management as a common business strategy,runs through the business before,during and after the whole process,and the vast majority of business operations are closely linked to the steady development of enterprises to provide a strategic thinking.In the existing literature,the budget management theory to discuss more,but with the comprehensive budget management in the practice of enterprise analysis less.Therefore,this paper chooses the theory and the practice to combine the angle,take the MS company's comprehensive budget management system as the entrance,has carried on the preliminary research to the comprehensive budget management.Comprehensive budget management as a business management approach,in many modern enterprises have been vigorously implemented.30 years of reform and opening up the Chinese economy by leaps and bounds,but compared to Europe and the United States developed countries in the comprehensive budget management level is still a big gap.As a pharmaceutical company with long management experience,MS has been implementing the comprehensive budget management system for many years.There are still many problems and shortcomings in the face of the changing market environment and a lot of uncontrollable factors.With the overall decline in the manufacturing industry as well as the deterioration of the competitive environment,MS original budget management system has been derailed with the actual market environment,the comprehensive development of the company had a negative impact.In this paper,the concept of comprehensive budget management is sorted out,and the development process and results of comprehensive budget management are introduced.It points out that the problems of MS budget management,such as budget slack,incomplete integration of cash flow,over-emphasis on short-term indicators,etc.,Based on ABM theory,clarify the budget management organization,combing the budget management framework,strengthening budget management and external Environmental links,the establishment of scientific budget management assessment system and other aspects of the proposed improvement program.The paper introduces the management and control system established by MS Company under ABM theory,and analyzes the current budget management of MS Company.In this paper,although only one case study of enterprises,but in the application of ABM theory,especially in job accounting,assessment and optimization of budget control,etc.are trying to put forward innovative ideas.To enhance the quality of budget management,the establishment of business,capital,personnel as the main line of the budget system has strong practicality.It is hoped to provide some reference for enriching the theory of comprehensive budget management and the comprehensive budget management of other companies.