Study On Comprehensive Budget Management Of Company A

Since the reform and opening up 40 years ago,China's economy has been developing rapidly and the process of economic integration has been accelerating.With the strengthening of economic reform,real estate enterprises,as a large part of the real economy,must constantly accelerate their pace of development.However,the real estate industry has the characteristics of large initial investment amount,long project development cycle,and easy to be affected by the market,national macro-control and consumer demand.The sales volume and price fluctuate greatly and are uncertain.The competition among enterprises in the industry is gradually intensified because they seize market resources.In addition,China's real estate enterprises have problems such as insufficient motivation for sustainable development,rough development mode and imperfect internal management mechanism.If these problems are not solved in time,the long-term development of enterprises will be bound to be limited.In the real estate enterprise comprehensive budget management can solve these problems to a certain extent,so as to adapt to the needs of the development of the era of comprehensive budget management in the enterprise all aspects of business activities are in series with the join each other to form a cycle of the system,to strengthen internal control and optimize resource allocation,show its scientific nature and the superiority.In this context,this paper takes company A as the research object and finds out the problems existing in its current budget management system by studying relevant literature works of domestic and foreign scholars on budget management,and analyzes the reasons according to the company's situation.In view of these problems,this paper has carried out optimization design for its budget management.The optimization mainly includes: resetting budget objectives,optimizing the process and method of budget preparation,and optimizing the control,adjustment and assessment of the budget in the subsequent process.This paper USES the balanced scorecard method to decompose the strategy of A company to form A more scientific and reasonable budget target.It is hoped that the research on the budget management ofcompany A can serve as A reference for the establishment and improvement of the budget management of other enterprises in the real estate industry.