Process Reengineering On The Conprehensive Budget Management Of B Group

As a management system for the maturity and development of modern enterprises,comprehensive budget management has played a significant role in improving the management efficiency and enterprises' market competitiveness.Since the early 20's of 20 century,comprehensive budget management is applied to enterprise management,and achieved good results.More and more enterprise managers adopted comprehensive budget management,which became an important part of enterprise management.In recent years,under the care and support of government,the majority of enterprises have joined the ranks of the practice of comprehensive budget management.But the result of application is not ideal in a considerable part of the enterprise,and the reason lies in the mistaken understanding of comprehensive budget management,especially many problems still exists in comprehensive budget management process.For example,the budget preparation process is inefficient,the budget execution process is difficult to control and so on,which provides the management requirements for the overall budget management process reengineering.The B group was founded in 2005,which is an enterprise dedicated to the pharmaceutical research and development,production and sales through-train.The introduction of a comprehensive budget management was in 2013,but the existing comprehensive budget management process is not perfect.There are still many problems such as unreasonable process and too many approval nodes,and even some of the key budget process is still blank,which has seriously affected the development of enterprises in the next stage.Through the research and analysis of the current situation of B group,this thesis put forward the comprehensive budget process reengineering system of B group with the full consideration to the reconstruction of former B group budget process,application of business process reengineering theory and the comparison between domestic and foreign advanced budget management experience.This program fully embodies the comprehensiveness and company-wide of comprehensive budget.First the organization reconstruction needs to be completed,so as to solve the unreasonable organizational structure,unclear responsibilities,and then determine the budget targets and implement budget correctly,and finally establish and improve budget assessment and analysis system,making sure the reconstruction of the budget process runs more scientifically and smoothly and ensuring that B group's each budget process can be effectively implemented in the new organizational structure,in order to improve the efficiency of financial management,strengthen financial supervision and control functions,which provides the effective foundation for the realization of group's strategic objectives.At the same time,we use the Balanced Scorecard to evaluate the effect of the reengineering process,and determine the superiority and effectiveness of the reengineering process,making it more adaptive to the needs of B group management.We want to provide a reference case in the face of comprehensive budget management process problems for the enterprises comprehensive budget system which is immature and in process through the comprehensive budget process reengineering in the B group.