Case Study On SC Company's Comprehensive Budget Management

Since the beginning of the 21st century,China's market economic system reform has been changing with each passing day,and the market environment has changed rapidly.As an important tool for modern enterprise management,the important role of comprehensive budget management in enterprise production management activities has gradually revealed.Comprehensive budget management has incomparable advantages in improving the comprehensive management level of enterprises,optimizing the enterprise management system,preventing and controlling the business risks of enterprises,and enhancing the core competitiveness of enterprises.Therefore,the comprehensive budget has been favored by more and more business managers and has been widely promoted and applied in the field of business management.However,China's market economic system is not yet fully mature,and the implementation of comprehensive budget management in enterprise management is still at its primary stage.Currently,the guiding role of the comprehensive budget is still centrally embodied in the financial field,the comprehensive budget is not fully involved in various activities of the enterprise,not becoming an overall strategic tool for the company.Through the summary of the research achievements made by experts and scholars at home and abroad,we have a deeper understanding of the relevant theory of comprehensive budget management and the current situation of management at home and abroad.This paper reviews the current situation of the overall budget management of SC company by extracting a large number of data and data related to the budget management of SC company.This paper sorts out the operation of the whole budget management process of SC company,and finds out some important deficiencies which affect the budget management process and effect.In this paper,some improvement measures are put forward to overcome the crux of obstructing the operation of the management process,so as to make the overall budget management of SC company become a set of smooth management process,so as to further improve the overall budget management level of SC company.Starting from the current situation of the overall budget management of SC company,the main part of this paper sorts out and summarizes the whole system of the current overall budget management of SC company,such as the process design,organization system,compilation,implementation and assessment,and finds out some major deficiencies affecting the operation of the overall budget management process of SC company.This paper expounds the causes of these major deficiencies,and puts forward improvement measures on the basis of analysis of the problems,gradually perfects the overall budget management process,formulates scientific and reasonable comprehensive budget management methods,improves the overall budget evaluation effect,and finally realizes the organic combination of budget management and enterprise management of SC company,so as to make it comprehensive.Budget management has become an effective tool for enterprise management.Combining with the actual budget management of SC company,this paper introduces new methods and methods in the long-term business budget management and budget performance management,and makes a certain degree of innovation.Firstly,it intends to control the work progress of each link of the long-term business,grasp the budget turnover rate of the long-term business and the budget execution rate of the current year,effectively reduce the adverse impact of the business on the budget annual financial statements and the overall budget target of SC company.Secondly,through the open budget incentive calculation method and process,give full play to the incentive role of performance incentives for the assessed unit or the assessed person,better realize the guiding role of the overall budget.However,due to the limited access to some data and the inherent mode of SC company internal management is not easy to change,the operation effect of this study may still be inadequate.In this paper,the improvement measures of domestic project budget management,long-term business budget management and budget assessment management of SC company are put forward,which can effectively break through the bottleneck of current comprehensive budget management of SC company,make the whole budget management process smooth,and help to improve the operation of budget management of SC company.At the same time,the management improvement measures put forward in the budget implementation level are an effective supplement to the current budget management research results.I hope these management improvement measures can be used for reference by other units,and can be used for reference in the case of similar problems,and play a certain role in promoting the overall budget management level.