| At the beginning,the comprehensive budget management was established in the United States,and with the passage of time,this management model gradually gained the extremely common practical application,and obtained very ideal management effect.From the basic situation in China,after the introduction of this management model,the same implementation of extensive practical application,greatly promoting the domestic economic development.However,it should be noted that the comprehensive budget management of many enterprises is not perfect,and has caused many management problems in the specific application.The research idea of this paper is the combination of theory and practice,based on the theoretical knowledge of comprehensive budget management,and through in-depth exploration of the budget process,it has defects and deficiencies in planning objectives,organizational structure,research regulation,compilation,analysis and evaluation mechanism.The sound and implementation of the comprehensive budget management system enables the company to improve the existing system,laying the foundation for the budget;Select the dynamic budgeting method,select the strategic decomposition method for the budget target;Establish analysis mechanism and adjustment system;Keep the original evaluation system of the company,make up for the deficiencies of the appraisal and incentive system,and use the different models such as Reward and punishment,the development of the appraisal mechanism,make the budget appraisal more fair and impartial;The integration and application of BSC balanced scorecard.Finally,from three aspects of employee training,internal control management and information construction,the guarantee measures can be made for the effective implementation of comprehensive budget management.Hope can play a certain reference role for the comprehensive budget management of the property industry. |
