Research On The Compilation And Assessment Of ZX Company’s Comprehensive Budget Management

Comprehensive budget management in enterprise management strategy goal,for the purpose of planning and control as the core,set up a management system,its characteristic performance for all-round,whole process and full participation in three aspects.The theory of comprehensive budget management originated in the 1920s and has become an effective tool for modern enterprises to realize standardized management through nearly 100 years of development and practice.The whole process of comprehensive budget management is the process of crystallization of strategic objectives,which is the process of compiling,implementing,controlling and assessing.It is one of the few management tools in enterprise management that has multiple functions.The implementation of comprehensive budget management is one of the accumulated experiences of successful enterprises in developed countries.So far,enterprise in our country especially large enterprise groups is used this tool more and more widely,it in improving the quality of enterprise management,improve the enterprise system,the enhancement enterprise competitiveness play an important role.However,because the market economy environment and the enterprise operating situation are different,overall,the implementation effect of comprehensive budget management of our country enterprise still needs to improve.Therefore,how to make the comprehensive budget management better for enterprise management and control services,and to realize the enterprise target service,becomes an urgent problem for enterprises.Based on the present situation of ZX company’s budget management,this paper makes use of the relevant theories of comprehensive budget management,and combing out the problems of ZX company in budget management,especially in budgeting and assessment.The problems mainly include the low efficiency of the base budget preparation,the unscientific method and the budget slack,improper assess methods of the subordinate enterprises,the assessment indicators are not matched with the long-term development goals,and the assessment incentives are only for some employees.According to the specific reason analysis,and put forward the corresponding countermeasure to perfect the budget problem solving,including design work schedule as budgeting auxiliary form,the rolling budgeting in commercial enterprises budget,joint base method is used to improve accuracy,to be adapted and strategic assessment system,establish a full evaluation mechanism based on the balanced scorecard.Through the discovery of the problem,the analysis reason,the proposed countermeasures,finally achieve the goal of improving the budget management level of ZX company,and to explore the way of the budget development under the control of the group.