Study On Optimization Of ZY Group Comprehensive Budgeting Management

Comprehensive budget management can achieve the optimal allocation of resources,effectively improve the level of internal control of enterprises,and is also a powerful means to achieve control work.In recent years,China's economic level has developed rapidly,and the scale of enterprises in China has been continuously expanding,and there have been many competitive group companies.With the expansion of the scale of traditional management has been unable to meet the needs of group companies.The comprehensive budget management in the western developed countries put forward the management concept of gradually entered the view of the enterprises in our country,the internal control,resource allocation,improve enterprise management level and help enterprises to realize strategy target,etc,comprehensive budget management plays an important role.More and more enterprises begin to adopt comprehensive budget management,which is of great significance to the development of their theories.Based on ZY group as an example,this paper firstly combed the development course of comprehensive budget management,budget management,comprehensive budget management of the enterprise,and the application of comprehensive budget management in our country are studied,on this basis to determine the theoretical basis of ZY group comprehensive budget management optimization,control theory,incentive theory,budget management theory,strategic management theory.Second of ZY group,expounds the present situation of the ZY group,introduces the basic situation of ZY group is mainly introduced and the implementation of comprehensive budget management,and the ZY group existing in the execution of a comprehensive budget management problems are analyzed,including the budget management,budget preparation,budget,budget execution and control of the evaluation,and carries on the concrete analysis to these problems and find out the causes of problems and combining with the actual situation of ZY group,according to the ZY group comprehensive budget management problems in the execution link the comprehensive budget management optimization Suggestions of ZY group,ZY group is given in this paper the specific budget plan,involving the comprehensive budget management,investment,financial budget,and handle the enterprise budget implementation and control link,the optimization of comprehensive budget adjustment function,give play to the role of internal audit,building perfect budget evaluation system and budget evaluation and incentive system,so as to establish a fair and comprehensive budget management system,improve the enthusiasm of staff.Finally,the conclusion is drawn through the research of this paper,and the deficiencies are found out and the future is prospected.This paper hope through to the ZY group comprehensive budget management present situation,problem of evaluation,analysis,conclusion and recommendations,for other enterprises successfully implement comprehensive budget management to provide theoretical and practical aspects of reference and advice,especially in the same industry experience to provide certain guidance.