Based On The Low-Cost Strategy Of M Mineral Company's Comprehensive Budget Management System Design

The steady development of China's economy demands the modern company's level of governance.It is necessary to establish a company system that meets the management of modern enterprises.As an important part of enterprise management,financial management has undergone a transition from basic accounting to advanced decision making.How to give full play to the corporate finance management function,enhance the enterprise competitive advantage and the economic benefit become the enterprise management personnel cannot ignore the problem.M company is a resource mineral company established in 2004.The company is established and the development time is short.Currently,there are many problems in the budget management of M company,which hinders the development of the company.As the company to grow steadily,and to the demands of the market competition advantage for the company standardization management,budget management has had the problems cause the attention of management,improve the system of comprehensive budget management,be included in the company strategy management,has become the key to influence the company further development.In this paper,the methods of literature research and field research,in-depth enterprise for M mineral company budget management system based on the analysis of existing,formulate reasonable enterprise strategic target,through the use of the balanced scorecard tool for M mineral company to design a comprehensive budget management system based on low cost strategy.The main content of this paper is five parts.The first part is the introduction part,mainly introduces the research background,research significance,domestic and foreign research literature review,etc.The second part is the theoretical basis,which summarizes the theories of comprehensive budget management theory and basic competition strategy.The third part introduces the current situation of M company's budget management,and analyzes the existing problems of M company's budget management.The fourth part builds on the framework of M company's comprehensive budget management system and determines the specific objectives of the comprehensive budget management of M company.In the fifth part,after the initial construction of the comprehensive budget management framework of M company,the comprehensive budget management system is designed?As for M mineral company,the existing budget management system,this article is based on the full analysis,find out the problems of budget management,M mineral company for M mineral company,design a set of comprehensive budget management system based on low cost strategy,strong pertinence.The author hopes that the results can be more or less applied to the actual work of M mineral company,and can provide references for other similar enterprises.