Research On The Application Of A Enterprise Comprehensive Budget Management

Under the market economy system,enterprises become the main players involved in market competition.This means that any company that wants to gain a competitive advantage in the process of competing with other competitors must focus on improving its core competitiveness,which is inevitable.Directly related to the level of budget management of the company.Whether the budget of the enterprise is reasonable and whether the budget management is in place is directly determined by whether the budget management system of the enterprise is sound.Compared with general commercial enterprises and service-oriented enterprises,A enterprises as an industrial enterprise involve operations such as procurement,inventory,production,sales,and after-sales service.Therefore,the requirements for budget management are higher,which requires A enterprises.It is necessary to build a comprehensive and comprehensive budget management system to provide systemic guarantee for enterprise budgeting,budget execution,budget control,and budget evaluation.on the one hand,the reason why the comprehensive budget management as a sub such as a subject of this thesis is that the excellent properties of the comprehensive budget management methods to improve economic efficiency of enterprises,rationally allocate resources,effectively avoid financial risks,and properly achieve the strategic aspects of the landing.on the other hand,after reading a large number of literature,found that many monographs and textbooks only constrained by exploration of the theory itself,expressing the same,for only a few aspects of the content of the enterprise practice,and largely unquestioning,did not provide constructive enterprise practice,practical guidance.However,the comprehensive budget management as an important content of management accounting subject system,pay special attention to the combination of theory with practice,if he doesn't realize the benign interaction,both theory only stay on paper,with practice,this inevitably affects the comprehensive budget management in Chinese enterprises.The comprehensive budget management is a combination of all the problems of the enterprise and the system of the enterprise,so as to solve the problems of the internal departments of the enterprise.In order to effectively enhance the economic benefits of the entity enterprise,the comprehensive budget management is gradually refined and in-depth.In order to achieve the world's leading management level,the management ability of Chinese enterprises should first improve the management system.According to the A enterprise as an example,through in-depth internal A enterprise,the actual level of investigation of A enterprise comprehensive budget management,found that the company has some problems in the implementation of a comprehensive budget management,hindered the development of A enterprises.The full text is divided into six parts:The first part:introduction.The research background,research significance,comprehensive budget research results at domestic and abroad,and the innovation of this article are outlined.The second part:comprehensive budget theory and basic content.This part introduces the theories related to the comprehensive budget management,including the concept of comprehensive budget,the compilation method,the organization system and the basic process and so on.The third part:A case of the implementation status of A enterprises comprehensive budget management.First of all,a brief introduction is given to the scale,competent business and main functional departments of A enterprises,and then the current situation of comprehensive budget management of enterprises was described.The fourth part:A company'scomprehensive budget management problem and reason analysis.Firstly,analyze the problems existing in the internal budget process of the enterprise,and find the problems from the perspective of supervision secondly,analyze the problems in the budget from the standard of budget assessment,and finally analyze the causes of the problems.The fifth part:propose countermeasures and suggestions for the problems existing in the comprehensive budget of A enterprises.Put forward specific countermeasures and suggestions,finally,summarize the inspiration,point out what kind of budget results are really helpful to the enterprise,how to get the results,and hope to help the development of the overall budget management in the same industry.The sixth part:Conclusions and deficiencies.The achievements and shortcomings of the paper and the prospect of the comprehensive budget in the future of A enterprises and the whole industry are also discussed.