Research On The Comprehensive Budget Management Of SW Company

Comprehensive budget management is a comprehensive strategic mechanism that combines functions of planning,control,coordination,incentives,evaluation,etc.,and it has a very important core position in the internal control system of enterprises.On the basis of studying the status of domestic and foreign and the practice of enterprises,this paper recognizes that in today's world,most enterprises in developed countries accept and apply the management methods of comprehensive budget management.In China,some large and medium-sized enterprises have begun to use comprehensive budget management,but in general,comprehensive budget management can't be fully realized in Chinese enterprises.The level of comprehensive budget management in Chinese enterprises is far from that of western developed countries.There are still many shortcomings in understanding.It is necessary to further improve the rationality and scientific of comprehensive budget management.The paper first introduces the background,purpose,significance of the research,research status,domestic and foreign results,research ideas and methods,and the theoretical basis of comprehensive budget management.Then it takes SW company as the research object,summarizes the budget organization,budget preparation,budget control and supervision,and budget evaluation.It also conducts questionnaires and interviews by comprehensive budget management of SW company.The summary analysis shows that SW company has some problems in the aspect of comprehensive budget management: the organization of comprehensive budget management is not perfect,budget preparation is unreasonable,budget control and supervision are weak,budget evaluation and incentive mechanism are not perfect.In view of the problems existing in comprehensive budget management of SW company,it proposes measures to improve the comprehensive budget management: improve the organization of comprehensive budget management,improve the comprehensive budget preparation,improve the comprehensive budget execution and control effects,and adopt strategic goals.To set the targets of comprehensive budget management guided by strategy targets,and to use the four dimensions of the Balanced Scorecard to form budget targets,distinguish responsibility attribution,conduct grading assessment,and improve the comprehensive budget assessment and incentive system.Finally,it summarizes thecomprehensive budget management of SW company and explains the shortcomings of this paper.