Research On The Optimization Of DY's Overall Budget Management System

Comprehensive budget management is the realization of strategic objectives and annual business objectives by the enterprise.It plans,controls,adjusts,analyzes,motivates,reviews,reports,etc.business activities,financial activities,and capital activities during the budget period through a comprehensive budgeting tool.A series of management activities.Comprehensive budget management is an important means for DY to implement internal controls,prevent risks,optimize resource allocation and increase economic efficiency.In the key moments when the company's business expands into production,supply,and sales,it undertakes the important mission of the company's management to link up and down with the times.This paper reviews the concepts,characteristics,functions,and related theories of systematic comprehensive budget management,reviews domestic and foreign related literature,and analyzes the DY company's operating conditions,current budget management status,and existing budget management problems.In order to change the status quo of the company's budget management and solve the company's existing budget issues,in order to achie-ve the purpose of promoting the company's business development through comprehensive budget management,it is necessary to optimize the company's existing comprehensive budget management system.Based on DY's own operating characteristics and overall budget management status,and under the guidance of the comprehensive budget theory,DY's comprehensive budget management system is optimized and designed to integrate DY's budget preparation,budget execution,and budget assessment.The comprehensive system will gradually establish a full-process budget management mechanism with clear budget preparation goals,complete budget content,scientific and feasible budgeting methods,and budget execution monitoring,as well as reasonable assessment of budget completion.The product types are budgeted and decomposed,on the one hand,budget management committees and budget management offices are added to the overall budget organization,and on the other hand,the powers and responsibilities of each budgeting department are clarified to standardize the overall budget management process and lay the foundation for the implementation of comprehensive budget management.In the aspect of comprehensive budget management content and assessment,the company optimized the design by combining balanced scorecards to make DY's budget more comprehensive and the design of assessment indicators more reasonable.The DY company's annual budget was proposed in combination with the actual situation of the company and the current development scale.The budget adopts the rolling budget method,and the cost of each functional department adopts the zero-based budgeting method.In the budget evaluation,it is necessary to combine rewards and punishments with the budget evaluation indicators in order to implement the comprehensive budget management evaluation results.This paper also proposes that DY needs to pass the system,talents and system.The protection ensures that the overall budget management system can run smoothly,and concludes in the conclusion that DY's comprehensive budget management system can guarantee accurate and reasonable budget results as long as it is eflfectively implemented,and can play a full-scale budget management to internal control,resource allocation and improvement of the enterprise.Economic effects.