Research On Optimization Of WZ Group's Comprehensive Budget Management

Comprehensive budget management is a systematic management tool,an important management method and means to achieve enterprise goals,which is widely used in modern enterprise management.Based on comprehensive budget,comprehensive budget management is a comprehensive management system with full participation of basic environment,comprehensive coverage of business scope and full tracking of management process.It can coordinate the long-term and short-term goals,strategies and annual plans of the enterprise well,and promote the implementation of the enterprise strategy better through the preparation and Implementation of budget.In recent years,under the background of great changes in the external environment and increasing internal competition,enterprises are faced with unprecedented growth pressure and challenges.It has become an urgent task for enterprises to continuously improve the level of internal management,optimize the allocation of internal resources,realize lean management and seek benefits from management.In this paper,the domestic and foreign budget management literature and comprehensive budget management related theories are analyzed and studied.Taking WZ group as an example,through field research to obtain various data of the company,the current situation of comprehensive budget management of the company is analyzed.It is found that the current budget management is lack of budget supervision organization,inaccurate budget preparation,unreasonable methods and budget execution Not strong,the budget analysis is not in-depth,and the assessment indicators are unreasonable.In view of the company's problems,the comprehensive budget management of WZ group is optimized from the organizational structure,budget preparation,budget implementation and analysis,budget adjustment,budget assessment and other elements.By optimizing the organization of budget management,we can strengthen the whole process supervision of budget management;by re preparing the budget,we can distinguish different indicators to improve the accuracy of budget preparation;improve the control process of budget to ensure the smooth implementation of budget;by reconstructing the budget evaluation indicators,we can make the budget assessment more comprehensive and in-depth,and ensure the effectiveness of budget management.At the same time,the guarantee measures are put forward for the smooth implementation of the optimization scheme.Finally,the case of WZ group has the following implications for enterprises to strengthen comprehensive budget management: first,reasonable organizationand process are the basis for the implementation of comprehensive budget management;second,a variety of budgeting methods should be adopted;third,personnel,system and technical support are the basic conditions for the implementation of comprehensive budget management.This paper hopes that through the optimization design of WZ group's comprehensive budget management,it can solve the problems existing in the implementation of WZ group's comprehensive budget management,and at the same time,it can provide useful reference for the implementation of enterprise's comprehensive budget management.