Research On The Risk In The Comprehensive Budget Management Of YS Company

Comprehensive budget management has become the main researched management method in the field of enterprise management.It is also a new hot of senior manager.In recent years,as the core management mechanism,Comprehensive budget management has become increasingly prominent.And its advancing has attracted more and more attention of directors.Comprehensive budget management undertakes the company’s strategic objectives,contacts the company’s daily operation,closely linked the middle of the company’s internal R & D,procurement,production,sales.Therefore,enterprise will encounter difficulties in actual implementation process.Mr.Wen Zhaowen in the Institute of Management Accounting compares a good comprehensive budget management system as a pair of "red shoes" which constantly getting the biggest performance.,So how to measure whether the comprehensive budget system apply to the company’s business or not? What are the risks when making a comprehensive budget system? How should we identify and control the risk? This paper establishes a two-level evaluation index by studying the comprehensive budget system of YS,establishes a set of risk evaluation system of the company’s comprehensive budget system,and uses the risk evaluation system to measure the risk of the company’s comprehensive budget system.And it also make tentatively study on the risk assessment of other companies’ comprehensive budget system.Firstly,this paper describes the current situation of comprehensive budget theory and risk management theory at home and abroad,and makes a feasibility analysis on the integration of these two management.Secondly,it describes the existing comprehensive budget system and process of YS.Thirdly,the paper identify and analysis the comprehensive budget risk based on the risk list method.Fourthly,according to the risk points identified in the previous section,the paper designs the risk assessment system,set up the risk assessment index,uses the AHP-fuzzy comprehensive evaluation method to evaluate the risk level of the company’s comprehensive budget system,and make compared check with evaluation and actual result.Finally,the paper puts forward reasonable risk control suggestions for the risks existing in the company’s comprehensive budget system.