The Application Of Comprehensive Budget Management In M Company

In the condition of continuous downturn of global economy,competition among enterprises becomes fiercer and fiercer day by day,more and more enterprises set their eyes on the building and adjustment of enterprise's internal system.Financial budget is the important method to master company's economy status and also is the necessary channel for connecting enterprise strategic development.As the subsidiary company of Tianjin Tap Water Group,M company consistently uses the traditional financial budget method in terms of daily management and budget,but aiming at issues of making budget for budget,weak budget executive force and insufficient examining opinions in daily management,traditional financial budget is unable to better solve these issues.Therefore,M company decides to design comprehensive budget management fitting company's strategic development according to company's operation status.On the basis of sufficiently understanding the foreign and domestic current status,this paper emphasizes important method of combing theory with practice,makes comprehensive summary on theory knowledge,thus laying the theoretical basis for the research subject.After the collection of basic works,this paper makes deep survey on company's current status,analyzes current status of company's organization institute,current financial budget management system,and current budgeting content,also analyzes issues reflected by the current status and then decides to adopt management method of comprehensive budget.In the core research on comprehensive budget,this paper combines company's current status and issues to make the framework system of comprehensive budget and comprehensive budget's management design in three stages,including planning and making,execution and control,evaluation and management.In addition,this paper also proposes suggestions for M company to implement comprehensive budget management.The implementation of the research subject achievement has positive influence on the strategic realization and management level improvement of company.