Research On The Application Of Comprehensive Budget Management In LJ Company

With the development of the global economy and the development of the market economy system,all kinds of enterprises have got more development opportunities,but also increased the instability of the economic development.In the modern enterprise management,enterprise budget management is one of the important contents of enterprise management.Comprehensive Budget management can make the management and business activities together,and enhance internal co movement and the motive force of development,the formation of a plan,organization,coordination and control can facilitate a complete set of management system.Many small and medium-sized enterprises have their own limitations and shortcomings in the budget management methods because of their own development characteristics and market characteristics.So how to use the scientific budget management has become a major problem in many enterprises and even the financial sector.This paper takes LJ company as an example to analyze the characteristics of the financial management of small and medium-sized enterprises,to build a comprehensive budget management system,and puts forward some suggestions on the management mode and budget management mode of LJ company.LJ is a water purifier accessories industry leader,is facing a period of rapid development,its imports a large amount of variety,the purchase price of long period,susceptible to raw material prices and the impact of exchange rate changes,this will give the business brought a certain degree of difficulty,and in order to save costs,reduce staffing,performance of shrinkage the evaluation is still almost mess in order to meet the development needs of the enterprise internal management,the management mode is the urgent need to change,therefore,it is very important to use the budget management to control costs and increase sales.Firstly,this paper summarizes the research background,purpose and significance of the research on comprehensive budget management.Secondly,this paper introduces the concept,the comprehensive budget management content,process,principle,preparation methods of the applicable budget is expounded,and the key role of budget control in the budget management,to provide a scientific basis for the construction of comprehensive budget management system of LJ company.Thirdly,the paper interprets the current situation and management mode of LJ company,analyzes the current management model and financial management characteristics,analyzes the present situation of budget management,and finds out the problems in its management process.The necessity of overall budget management is analyzed,from three aspects:internal control,demand,motivation,demand and basic management,and perfect demand.The management characteristics of LJ company analysis,LJ company to build the system from the implementation of a comprehensive budget management,organization construction,comprehensive budget management system,implementation of a comprehensive budget management,comprehensive budget management,comprehensive budget management evaluation of five aspects of the design of comprehensive budget management system.According to the actual situation of LJ company,in the preparation process,preparation method,selected for the company to determine the starting point,establish budget budgeting procedure,establish the data model to the preparation of the content,in the process of implementing the comprehensive budget management implementation preparation,execution combined with the control,in control,control the authorization and adjustment and feedback of the budget,and establish the evaluation method of budget management,design through a series of budget management system,so as to form a comprehensive budget management system is more complete.Finally,from the budget,organization,support,preparation,implementation,evaluation of the three aspects of the budget system put forward the implementation of security proposals,LJ company can successfully implement the overall budget management system to help.