The Research On The Improvement Of Budget Management For L Company

The role of comprehensive budget management in allocating resources and preventing enterprise risks is highly recognized by all circles.As an important planning tool,comprehensive budget management has been widely used in various enterprises,which has helped companies achieve their profit maximization goals in the past years.However,the application of comprehensive budget management in different enterprises and different business types has changed infinitely and needs to be adapted to local conditions.Among various types of enterprises,high-tech enterprises are relatively new.The comprehensive budget management of such enterprises is different from the traditional manufacturing and service enterprises.The uncertainty of R&D activity itself make its budget,control,adjustment and evaluation need to be innovative.The comprehensive budget management of such enterprises is different from that of manufacturing and service enterprises.The uncertainty of R&D activities makes its budget preparation,control,adjustment and evaluation need to be innovative.L enterprise is a very typical high-tech enterprise,and the management of enterprise management,especially R&D expense management,is its weakness.The design of an efficient and systematic comprehensive budget management system in L company is conducive to the improvement of its internal management level,and also has reference significance for similar enterprises.Therefore,this paper recommends that L enterprises implement comprehensive budget management to overcome the deficiency of traditional budget management.Based on combing the related literature and theory,the paper analyzes the current situation of L enterprise's operation and budget management,discusses the weak links of L enterprise's budget management,and designs an improvement scheme based on comprehensive budget management.First of all,this paper summarizes the development course of budget management and the application mode of comprehensive budget management.At the same time,this paper studies the introduction of comprehensive budget management in high-tech enterprises,and lays the foundation for the future improvement.Secondly,this paper introduces the basic situation of L enterprise,analyzes the content and implementation effect of budget management,and finds out the existing problems.Taking the R&D costs budget as an example,this chapter begins with the design principles,plan and the expected effect of the comprehensive budget,and puts forward improvement suggestions for the budget management of L enterprise.Finally,this paper analyzes the expected effect of the scheme in the same industry.On this basis,the paper enumerates the obstacles that the scheme may encounter in the implementation process,and puts forward the safeguard measures pertinently.In this paper,we hope to improve the management level and enterprise value through the implementation of comprehensive budget management.In addition,it provides some reference for other private high-tech enterprises to introduce and optimize the comprehensive budget management system.