Applied Research On Comprehensive Implementation Of Comprehensive Budget Of Enterprises

Enterprise comprehensive budget management is an effective tool for enterprise resource allocation and strategic implementation,and plays an increasingly prominent role in modern enterprise management and internal control.At present,more and more enterprises in China are committed to studying the budget management mode suitable for their own development and demand.But for a long time,most of the problems existing in the budget management of enterprises are: re establishment and redistribution,but less execution and less examination.On the basis of the theory of comprehensive budget management,the paper analyzes the situation of the overall budget work of DL tourism group,and points out the problems: first,the overall budget is not "comprehensive";second,the implementation of budget management is not enough.After summarizing and analyzing the problem,this paper designed and improved the comprehensive budget solution suitable for DL tourism group,so as to give full play to the role and value of the overall budget by improving the budget execution power.The main methods are: first,the comprehensive introduction of an operational budget management information system makes the budget management more scientific and higher.Second,combined with the budget information system to reformulate the overall budget business process,control process,reimbursement process to carry out "system control" and "system control" to strengthen budget control;third,decomposing and implementing the responsibility center of the budget return,the responsibility layer decomposition until the individual,emphasizing the whole people to participate in the budget management;Fourth,the overall implementation of the budget assessment.According to the overall design of the group,the holding company and the functional department,the budget assessment indexes and methods are designed and the budgetary assessment system is butted with the performance compensation system,so that every unit,department and individual in the company will work together to achieve the budget goal through the budget assessment.By improving the budget execution of DL tourism group,the overall budget is nothanging on the wall,but it is real.It really affects all aspects of enterprise management and finally realizes the strategic goal of the enterprise.At the same time,it is hoped that the study of comprehensive budget execution of DL tourism group can provide some reference for other enterprises to implement comprehensive budget management.