| Comprehensive budget management is a kind of management mode for enterprises to improve their internal management level and improve their internal control by allocating,controlling and evaluating the financial or non-financial indicators of various units and departments,so as to maximize the value of enterprises.In recent years,with the rapid development of China's economy and the continuous improvement of the system reform,many large domestic group enterprises are committed to improving the economic efficiency of the group,the ability of group management and control and optimizing the internal management process of the group.Comprehensive budget plays a positive role in achieving business objectives by managing business processes,capital flows and information of enterprises.Because of the increasingly fierce competition in the automobile industry,it is more and more difficult for major automobile manufacturers to maintain their own survival status in the market.How to continue to bring value creation to enterprises under the trend of declining profits in the automotive industry needs continuous thinking of managers.Traditional finance is limited to recognition and measurement,which can not bring obvious value to enterprises.However,the effective use of management accounting tools can bring value creation to enterprises.Comprehensive budget management has shown outstanding effectiveness in this regard.With the introduction of foreign advanced budget management model by domestic enterprises,comprehensive budget management has been more applied,but not many enterprises have really achieved the goal of budget management.By analyzing and summarizing the enterprise's own situation,Y Group Company has made good achievements in formulating and carrying out budget work rationally.Based on the existing theory of comprehensive budget management,this paper systematically reviews the related theories and research development ofcomprehensive budget management,and makes a thorough study on the comprehensive budget management of Y Group Company by combining theoretical analysis and case analysis.Firstly,this paper expounds the current situation of domestic and foreign scholars' exploration and practical application of the theory of comprehensive budget management,and explains in detail the meaning,content,organizational system and related theoretical basis of comprehensive budget management.The paper points out that comprehensive budget management is an effective mechanism for enterprises to carry out comprehensive management.It is a more comprehensive and effective management method because of its characteristics of omni-directional,whole process and full participation.Secondly,taking Y Group Company as an example,the background of the company is introduced.Combining with the actual operation and management of the company,this paper describes the current situation of comprehensive budget management,and through in-depth investigation,summarizes some problems existing in the implementation of comprehensive budget management in the group.Finally,through a large number of research and analysis,combined with the current theoretical research results and the actual situation,the improvement measures and solutions to the above problems are listed.With the continuous improvement of the overall budget management of Y Group Company in recent years,its management process and methods are of reference.The comprehensive budget theory,budget method,problem research and improvement countermeasures expounded in this paper have certain universality for manufacturing group enterprises.It is hoped that the content of this paper can be used for reference by other enterprises. |
PDF Full Text Request