Research On The Construction Of The Comprehensive Budget Management System Of WA Company

In recent years,under the influence of the national macro-control policies,my country's automobile manufacturing industry has developed rapidly and has become an important pillar industry of the national economy.However,compared with foreign-funded enterprisa with advanced technolygy and management concepts,the industrial structure and management mechanism of my country's automobile manufacturing enterprises are relatively backward,resulting in irrational resource allocation and excess production capacity.In this brutal market competition,if a company does not want to be eliminated quickly,it must find its own scientific management method,combine its development trend with the general market environment,introduce a competition mechanism,and reallocate resources to adapt to the market environment.Under such circumstances,establishing a comprehensive budget management system has become the most appropriate management method for enterprises to re-plan their own resource allocation.In order to maximize the interests of the enterprise and promote the sustainable development of the enterprise,the enterprise can plan the enterprise resources through the methods of comprehensive budget management quantification,allocation and control,and coordinate the production and operation methods of the enterprise.At present,there are still many automobile manufacturing companies using traditional budget management systems,they can not meet the needs of modem enterprise development Faced with challenges,auto manufacturing companies must establish an effective comprehensive budget management system in order to achieve long-term development.This article starts with the basic theoretical research of comprehensive budget management.Under the guidance of incentive theory,principal-agent theory and strategic management theory,combining the literature research method,case analysis method and investigation research method,this paper analyzes the current operating situation and future development of WA company Trends,first analyze the problems in its existing budget management,and propose the necessity of building a comprehensive budget management system;second,use comprehensive budget management theory,from the organization system,the determination and decomposition of objectives,the preparation of program settings,budget Five aspects of adjustment design and budget assessment design established a comprehensive budget management system for WA companies;then applied the constructed comprehensive budget management system to WA companies;and finally proposed WA companies to implement comprehensive budget management system safeguards.