Research On Comprehensive Budget Management Of YK Group

China began to implement comprehensive budget management since 1990 s,after nearly twenty years of development,comprehensive budget management has been developing rapidly,many enterprises use comprehensive budget management tools for enterprise management,which optimizes enterprise management to a certain extent and enhances management value.Comprehensive budget management theory originated in western countries and was applied to western companies,and China's enterprises affected by various factors such as development history background,enterprise culture,management mechanism,so in the process of practice,the comprehensive budget management can not be fully digested and adapted,many enterprises have encountered comprehensive budget management bottleneck.Compared with individual business,enterprise group has more complex and difficult management because of their big number of subsidiaries,large span of management and wide distribution of business.As an important means of enterprise management,the comprehensive budget is applied to the group enterprises,influenced by the characteristics of the group enterprises,problems existing in the process of promotion and implementation are more complex,and therefore,the demand for solving these problems is more urgent.However,through the literature research,it is found that the theoretical scholars have less research on the comprehensive budget management of the group enterprises and lack systematic and pertinent research.Under this background,the author has worked for many years in a group enterprise and is in charge of comprehensive budget management who has deep feelings and thoughts about the problems arising in the process of advancing.With the help of the theories and methods of comprehensive budget management,using YK enterprise group as a case,carding its existing problems and analyzing the causes,combined with the actual situation of the enterprise and management experience,starting from the operational maneuverability,the author puts forward ideas and measures to solve the problem to optimize the comprehensive budget management of YK group.And expect to realize the change from case to general,so as to provide some reference for the group enterprise to optimize the comprehensive budget management.Based on the research ideas of "finding problems,investigating and analyzing problems,solving problems",this paper explores the comprehensive budget management of the case enterprise.First of all,reading a lot domestic and foreign literature about the comprehensive budget management,to summarize and arrange the literature content,to understand and master the theory and development direction of comprehensive budget management,focusing on the application of the theories and methods of comprehensive budget management in the enterprise practice.Secondly,through the investigation and study on the case enterprise,to get a comprehensive understanding of YK group's basic situation,management structure,fundamental management which relates to comprehensive budget management,focusing on the case enterprise's comprehensive budget management status and to summarize and state the status.Thirdly,combining with the present situation of comprehensive budget management in YK group,carding YK group's budget preparation,budget execution and control,budget analysis,budget evaluation and other aspects of the problem systematically,in order to solve the problems,tracing to the source of related issues,to analyze the main reasons of the problem.Fourthly,in view of the existing problems,combined with the causes of the problems,starting from the practical management of enterprise and maneuverability,to put forward specific optimization strategies.The innovation of this article is embodied in the application of innovation.Taking YK group as a case enterprise,focusing on the problems existing in the comprehensive budget management of it,applying the theory and method of comprehensive budget management,to explore a practical optimization strategy,and to innovate the comprehensive budget management.