Research On The Optimization Of Comprehensive Budget Management Of YD Company

Comprehensive budget management,including planning,allocation,execution,control,evaluation of the whole process,is the integration of enterprise internal financial and non-financial resources for budget,complete established management goal management tool.It is not limited to financial budget management,but a comprehensive management system combining human resources,financial resources,business and strategy to effectively organize and coordinate the production and operation activities of enterprises.Practice has proved that more and more domestic and foreign large and medium-sized enterprises recognize and promote the effective management tool,because of the comprehensive budget management to enterprise business development,improve the risk control,reasonable allocation of resources,improve enterprise efficiency,enhance the comprehensive competitiveness of enterprises is of great significance.YD company was founded in 1985,after the success of the five times before and after the restructuring,has developed into "the top 500 Asian brands","China top 500 private enterprises" enterprises,the company's business areas include the wisdom and energy cable wire,cultural property,the three plates.In this paper,the research literature at home and abroad and comprehensive budget management theory as the foundation,select YD company as a case study for fieldwork,through access to relevant data,and professional interview and questionnaire,in the form of a deep understanding of the budget management of YD company itself situation,find the YD company the comprehensive budget management problems,such as: organizational structure setting is not clear,unclear responsibilities;Budget targets are unrealistic;Unscientific planning;Poor implementation and control;Untimely analytical feedback;Insufficient performance of budget assessment and incentive functions;The information level is not comprehensive enough and so on.Then,in order to solve these problems,an effective reason analysis is carried out and corresponding optimization measures are proposed,such as: improving the organizational structure;Scientific budgeting;Strengthening budget implementation,control,analysis and feedback;Improve budget assessment and incentives;We will promote the development of information technology.This paper studies,analyzes and optimizes the current situation and problems of YD company's comprehensive budget management,so as to improve the ability of YD company's comprehensive budget management and enhance the company's comprehensive competitiveness.We also hope to provide some reference value to companies that have or face the same problems.