Research On Problems And Solutions Of ABC Enterprise's Budget Management

As the market economy develops at a high speed,enterprises face with more and more complicated economy environment and fierce competition,companies has higher requirement for their management level.Comprehensive budget management is a scientific management method which is widely used in the companies all over the world.Since the end of the 20th century,more and more Chinese has started to implement the comprehensive budget management.Because of the late start,the theory and practice of comprehensive budget management in our country are not enough in-depth,this leads to the effect of the comprehensive budget management is unable to fully exert.The companies' strategy is the starting point of comprehensive budget management,it is a very effective method of budget management which can not only improve the management level of enterprises,but also related to enterprises'plans for the future.Comprehensive budget management is widely used in many large enterprises,and for small and medium-sized enterprises,due to the limitation of their own development condition,many problems still exist in the budget management.Under the background,this article firstly introduces development at home and abroad,the basic theories,concept,details of comprehensive budget management.Secondly,this paper introduces the present situation of ABC company's comprehensive budget management,from the budget preparation,implementation,monitoring and assessment of several aspects,analyzes the comprehensive budget management problems that exist in the ABC company.Eventually,this article brings forward improvement measures and suggestions.