X Company Comprehensive Budget Management Research

The comprehensive budget management is regarded as an important means to improve the level of enterprise management by a wide margin in the modern enterprise strategic management theory.The theory of comprehensive budget has been rich for a hundred years of development,many applications have been obtained in practice also,so there're a considerable number of cases available for analysis.The comprehensive budget includes three aspects:investment budget,financing budget and financial budget.As a mean of scientific,systemic management,it can integrate all of the enterprise resources to make them reasonable to achieve Pareto optimality,meanwhile it enhances communication between the various departments of the enterprises and tighten grips of daily business activities,that benefit enterprises to achieve their strategic goals and business objectives.X company is a newly established Internet technology enterprise,which demands to vigorously promote the comprehensive budget management due to its development,but there're still a lot of problems such as simple budgeting,budget execution is not in place.The content of this article is through build a budget management system to solve the problems,and ultimately achieve the corporate objectivesThis article takes X company as a case to research.First of all,let's set up the research background,research significance,research contents and methods,meanwhile introduce the basic theory of budget management;Then through a brief overview of the general situation and operation of X company,analysing the problems existing in the budget management of X company have been made;Then combining theory with practice,according to the current situation of X company,the article puts forward the improvement strategy and constructs the budget management system of X company from the aspects of organization,establishment,control and evaluation.The conclusion and prospect of this article is the last step.