A Study On Comprehensive Budget Management In JH Enterprise

First budget as a management tool used in business is the United States,used in advertising.In recent years,budget management to become China's enterprise management,enterprise system construction strategy has been the Government's concern and has entered the implementation stage.Implementation of a comprehensive budget management system can make the overall business strategy be implemented in order to adapt to the competitive environment to ensure the completion of the strategic objectives,management innovation,internal potential,enhance quality and ability.However,there are some errors and blind spots,such as the combination does not close and corporate strategy,indicators of decomposition is not in place,in some enterprises,the financial sector overall budget but behind closed doors,the digital display in the running to become the overall budget,the implementation of the budget and assessment is not close and so on.The purpose of this study is the comprehensive budget management by the background analysis,analyzes the essence of the theory of thinking and foreign literature,through the case study method,JH Group under implementation background subsidiaries(manufacturing)comprehensive budget management and parsing the status quo,to identify shortcomings in the overall budget management system for indicators of decomposition,budget tracking,lack of assessment and evaluation aspects,combined with business characteristics of a comprehensive budget management system has been redesigned.In particular,we made a cross to the edge in terms of indicators of decomposition,detailed exploration of the vertical in the end.By JH budget management system of research,concluded that the overall budget management in the enterprise application shall be summarized in three aspects: number one importance,full participation,emphasis on basic.It occupies an important position in business management.Develop comprehensive budget targets to fully strategic objectives as the basis for the business plan,operating budget as the basis,the effectiveness of communication up and down is a prerequisite for the successful preparation of budget targets,indicators of decomposition is the basis of the overall budget,is the key to decompose in place,budget tracking the need for timely,budget control to be effective,the budget analysis benchmarking,performance evaluation and the budget breakdown indicators associated to form a closed loop management of the overall budget.Finally,the development of the overall budget are put forward,the overall budget management and lean production in manufacturing is closely integrated in our thinking problems.