The Study On The Comprehensive Budget Management Of DL Company

With the continuous development of the market economy,it provides a broader space for development.However,as the company develops,competition also intensifies.In order to maintain their competitive advantage in the market,enterprises must constantly strengthen their internal management.It can not only meet its own actual development,but also cater to the changing market environment.The overall budget management is aimed at realizing the company's target profit,starting from the sales forecast,and then forecasting the production,cost and cash receipts and payments,and using the prepared budget statement to reflect the financial status and operating results of the company in the future.As a scientific management method,comprehensive budget management can help enterprises improve their management capabilities;it can also help companies to achieve their established strategic goals.Total budget management was originally established in the United States and applied to government work.As the theory continues to improve,the scope of practical application will also expand.However,for China,due to the variety of Chinese enterprises and the complicated internal structure,the difficulty in applying the comprehensive budget management has also increased.The case study object of this article is DL company,which integrates R&D,production and sales of small household appliances.It combines the increasingly changing external market economy situation and internal factors that want to improve production efficiency and workshop efficiency.The budget management system is essential for DL companies.This paper adopts the combination of theory and practice.Based on the theory of comprehensive budget management it first expounds the domestic and foreign research status of comprehensive pre-management,and systematically summarizes the current situation of theory and application.The corresponding research results have been summarized and reviewed.The basic theory and theoretical basis involved in the article are summarized and summarized.After that,it analyzes the current situation of DL company's application of comprehensive budget management,and summarizes the following problems in DL company's application of comprehensive budget management:the budget target lacks strategic orientation,and the budget preparation and company strategy match are lacking.The phenomenon of budget slack,flaws in the evaluation and incentive system,etc.And summed up the causes of problems in overall budget management.Subsequently,the DL company's comprehensive budget management system has been proposed to make the DL company's comprehensive budget management system more adaptable to the company itself,improve the management level,and improve the efficiency of the DL company.The DL company's established strategic goals can also be achieved by combining the actual situation of the company.Maximize the company value of DL.It also hopes to provide theoretical and practical reference recommendations for companies that use comprehensive budget management in the same industry.