Research On Management Of The Overall Budget Of LC Company

With the continuous development and change of market economy system,many companies have gradually shifted from emphasizing operation results to emphasizing operation process.Most companies have realized that the realization of strategic goals requires the materialization of the company's strategic goals and the rational allocation of the company's limited resources,such as the comprehensive budget management of the company's procurement,production,sales,investment,financing and other activities that will generate value added.Comprehensive budget management is a comprehensive activity,which integrates the whole process,all aspects and all members.In the face of increasingly fierce external competition,in order to seek sustainable and healthy development,it has become a mainstream trend to bring budget management into the management system.Although most companies in China have to comprehensive budget management activities,but is rarely found in the auto parts industry,and there is still not established scientific comprehensive budget management system,this paper analysis the LC company is a large-scale production of auto parts company,although in 2013 the country began a comprehensive budget management system,but because of not fully understanding the comprehensive budget management,several loopholes exist in the process of budget implementation,lead to cannot give full play to the comprehensive budget management to bring good results.Therefore,how to improve the efficiency of overall budget management becomes an urgent problem to be solved.By using literature research,comparative analysis and case analysis,this paper first summarizes the relevant theories of total budget management and defines the theoretical system of total budget management.According to the development status of LC company in recent years,the company the comprehensive budget management organization setup,establishment situation,monitor the implementation and adjustment,and the evaluation of the in-depth analysis,through comparing with enterprise Chang'an,find out the LC company the comprehensive budget management of budget management organization structure is imperfect establishment method is not scientific and comprehensive budget management,lack of strategic budget target,budget implementation and control is not strong,budget evaluation and incentive system is not sound the six issues,In view of the problem,this paper puts forward six Suggestions to perfect the organizational structure of budget management,adopt the rolling budget method and the preparation procedure of "two bottom two up,first down and then up",decompose the objective according to the strategic planning,adopt the dynamic monitoring mechanism and introduce the balanced integral card in the performance evaluation,and perfect the internal control calculation management system of LC company.