A Study On The Comprehensive Budget Management Of X Company

The comprehensive budget management is an important part of Business management,which plays a decisive role in the healthy and sustainable development of enterprises.The budget management is to use budget to do financial and non-financial resources allocation,assessment and control for all the departments in an enterprise in order to organize and coordinate the production and business activities effectively.The Comprehensive budget management includes financial budget,the operating budget,the capital budget and the financing budget.Budget management system is a mature and effective internal control method which is important for corporate strategic objectives,control activities of daily living,decentralized operational risk,and the optimization of allocation of resources.Based on the budget management theoretical research,the author analyzes the budget management of enterprise development process,the present situation and the main problems in China.Taking the X Company as the study case,the author analyses the company's governance mechanisms and mode of operation in the comprehensive budget management profoundly,hoping that a typical case can be provided for the companies in China on the comprehensive budget management implementation,the management structure optimization,and comprehensively improvement of the core competitivenessThe main contribution of this paper is to prepare a comprehensive budget management for the X Company,to improve the management level,to enable enterprises to become highly competitive advanced manufacturing enterprise groups through the research.Meanwhile,medium-sized group of companies can pay more attention to the comprehensive budget management to improve the competitiveness of enterprises in our country.The author is more familiar with the internal organizational structure,budget management processes and assessment standards of X company for the author has been engaged in X Corporation for a long time.However,some related recommendations may be inaccurate and incomplete for the lack of corporate governance,internal control relevant theoretical foundation.