Research On Comprehensive Budget Management Of ZZ Textile Company Based On Business Process Reengineering

The global finance crisis changed the situation of the world economy: new trade patterns,industrial differentiation and advanced manufacturing pattern are forming quietly.Finding a new way to survive and catching a new development opportunity have become the themes followed by the global textile industry.Textile industry,traditional manufacturing industry and important pillar industry of our country make a great contribution to the employment of labor production and promotion of the social economic development.Textile industry has to find a way for their continued existence and growth due to the rising material costs,appreciation of the RMB,increase of labor costs,energy saving and emission reduction and the impact of tax policy.Comprehensive budget management a successful tools in bridging strategic target with execution plays a vital role in integrating and controlling the inner resource of enterprises.To solve the various problems in textile industry,this thesis try to combine the business process reengineering with comprehensive budget management for changing the extensive internal management model in past,control business costs strictly,allocate the available resources of the enterprise reasonably and against the existing risk in business process.This thesis makes a combination of domestic and foreign research in comprehensive budget management,tells the correlation theory of comprehensive budget management and business process reengineering and makes analyze of the advantage on comprehensive budget management on the basic of business process reengineering.On theory analysis basis,combine with the actual situation of ZZ textile factory in transforming and upgrading period,this thesis analyze the development strategy and make a recombination design for its key business process based on the development strategy.The recombination design reduce the non-value added operation link and lower the influence of uncontrollable cost after recombination of business process.Based on this the company's comprehensive budget system was built and put forward the corresponding safeguards in order to improve the control of risk and get the costs down.The comprehensive budget management based on business process reengineering for ZZ textile factory should be improved in the practice of this thesis.