The Optimization Strategy Of The Comprehensive Budget Management In C Co.

With the development of the modern enterprises and increasingly fierce market competition in nowadays,enterprises need for advanced manage methods become increasingly urgent,comprehensive budget management,as a systematic management mathod and tatical instrument,combines the enterprise's strategic objectives with actual running,and it is the basis for the modern enterprises.At Present,there are many companies in China,especially some state-owned technology enterprises after transformation implemented the comprehensive budget management,some of them have achieved desired results.However,with a variety of reasons,a considerable number of conventional state-owned enterprises were not achieved ideal results.How to better play the role of comprehensive budget management in conventional state-owned enterprises has become a urgent problem to solve.Based on the data of the C Co.with its comprehensive budget management,combining the general theory of the comprehensive budget management and the domestic and international research results,the article analyzes the status of implementation of the comprehensive budget management in C Co.Then pointed out its problems in budgeting,budget breakdown,budget running,budget assessment,and puts forward the corresponding optimal strategies with supporting measures in association,institutions,human resource and executing.Specific to the state-owned technology enterprises after transformation,this dissertation puts forward common problems of implementation of the comprehensive budget management.