Case Analysis Of The Comprehensive Budget Management System Of Huachen Jinbei Automobile Co.,LTD

In recent years,under the influence of the national macro-control policies,China's automobile manufacturing industry has developed rapidly,and the industry has boomed and generated huge profits.But at the same time,we need to see the problems.With the foreign companies with advanced technology and management concept,compared to China's automobile manufacturing enterprise of industrial structure and management mechanism is very backward,and lead to enterprise unreasonable resource allocation and overcapacity.In the face of such challenges,China's automobile manufacturers need to establish and improve modern management mode and develop advanced enterprise management system.Therefore,it is necessary to establish and improve the comprehensive budget management system for automobile manufacturers to achieve great development.Comprehensive budget management is an effective management method integrating organization,compilation,execution and control.Since the beginning of the 20 th century since the comprehensive budget management in the United States use,it has been widely used in the western developed countries,now the world in recent years,our country enterprise also gradually realize the importance of comprehensive budget management of enterprise,and in the audit office,state-owned assets supervision and administration commission,the ministry of finance and other ministries more positive,more and more enterprises begin to implement the comprehensive budget management.Comprehensive budget management as a management system,and its comprehensive,its purpose is to realize the goal of enterprise strategic planning and management,the budget method of budget period,all investment activities,business activities and financial activities make overall arrangements,and analyze the process of budget implementation and the assessment results,control,accounting,assessment,rewards and punishments,and efficient allocation of corporate resources,so as to promote the long-term development and expansion of enterprises.Its effective implementation of the enterprise internal control and internal management,can improve the ability of enterprise strategy management,implement comprehensive enterprise performance information acquisition,help enterprises to establish effective appraisal system,to the enterprise to improve resource utilization and PeiZhiLv also has great practical significance.In this paper,starting from the basic theory of comprehensive budget management,brilliance jinbei automobile co.,LTD.,the comprehensive budget management implementation as a case,the brilliance jinbei co.,LTD.,the analysis of existing problems,find out the company's budget management problems and on specific issues.Through the communication with all departments,investigation,and puts forward the improvement scheme and implementation steps of comprehensive budget management,make the brilliance jinbei automobile co.,LTD.,the budget management system more perfect,hope I can improve the operation efficiency of the company's future.