A Research On The Comprehensive Budget Management Of Company D

All things are done in advance,but not in advance.Planning everything in advance before you do it will make things smoother.Budget is to plan the expenditure and income in a cycle in advance by a certain method.It is the process of digitizing the production and operation process of the enterprise,and the financial tool that refines the strategic objectives of the enterprise into implementation.Before comprehensive budget management was introduced into our country,the word "budget" was not new to enterprises.Enterprises of all sizes would make production and operation budget,financial budget and other budget plans before the project or a business cycle.Since the introduction of comprehensive budget management into China,it has been fully valued,and relevant national departments have also issued comprehensive budget management policies.Enterprises have also introduced budget management into enterprise management,but some enterprises do not have a comprehensive budget management system to adapt to it when implementing budget management,which leads to some mistakes in this management work,and ultimately fails to achieve the expected effect of budget management.This requires a set of scientific and effective regulations system for standardized operation and management,and the use of advanced information technology means to optimize.In fact,budget management is a financial management through which the enterprise coordinates the relationship among various departments,reasonably allocates human,financial,material and other resources and connects strategic management.This paper takes the budget management system of case company as the research object,studies the existing problems and puts forward the optimization management system scheme to explore the way to optimize the overall budget management of small and medium-sized enterprises in China.D company is an industrial enterprise,has been focusing on scientific research product innovation,and is committed to building its own brand.In the past decade,the rapid development of high-quality products has brought orders,but in recent years,due to economic downward pressure,trade competition and other external factors,the profitability of enterprises has declined.In order to adapt to the market environment and develop better,company D tries to control the unnecessary expenditure of the enterprise by using the budget management mode,but in the process of implementing the budget method,most of the decisions are made according to the wishes of the general manager,and do not accept the changes of the budget,and require the subordinate to resolutely implement them.This kind of budget method not only does not help enterprises to improve internal management,but also easily becomes a stumbling block for D company's progress.In this paper,firstly,the theoretical basis of comprehensive budget management is studied.Under the guidance of effective management theory,ERP and balanced scorecard theory,literature research,field investigation and case analysis are used.Combined with the characteristics and development of D company,the current situation of comprehensive budget management of the company is analyzed and studied in detail.Based on the study of the current situation of the company's budget management system,and referring to similar successful typical cases of management,aiming at the problems found,this paper puts forward optimization suggestions for the budget management system of company D,including: establishing the overall budget management organization structure,improving the budget management related system and implementation scheme,budget preparation process,strengthening the budget management implementation,strengthening business learning Training and building a sound budget assessment system.After demonstrating the feasibility and necessity,a set of comprehensive budget management system suitable for D company is finally established,which provides a guarantee mechanism for enterprises to scientifically reduce costs,avoid business risks,adapt to market changes and expand scale.There are six parts in this paper.The first part is the introduction.First of all,it introduces the research background and significance.Then it introduces the research status at home and abroad from five aspects: the theoretical research of foreign budget management,the application research of foreign budget management enterprises,the research of domestic budget management mode,the research of comprehensive budget management based on ERP and the research of comprehensive budget management based on Balanced Scorecard.Finally,it introduces the research content and research methods of this paper.The second part is an overview of related theories,scientific research can not do without the support of theoretical basis.It mainly expounds the theory of effective management,ERP theory and balanced scorecard theory,and explains in detail how these theories are applied in the case company budget management.The third part is the analysis of the current situation of D company's comprehensive budget management.From the four parts of budget management organization structure,budget preparation content and implementation process,implementation control and evaluation system,this paper introduces the current situation of budget management of the company.The fourth part is the analysis of the problems existing in the comprehensive budget management of D company.From the third part of the status quo,we find out the existing problems and analyze the causes of the problems combined with effective management,ERP and balanced scorecard theory.The problems existing in the comprehensive budget management of company D are mainly analyzed from the aspects of imperfect budget management organization,lack of professional budget management level,lack of perfect budget management system and implementation plan,budget management not implemented,and imperfect budget assessment and reward and punishment mechanism.The fifth part is the suggestions of optimizing the overall budget management of D company.In general,there are five optimization suggestions: to establish a comprehensive budget management organizational structure,to strengthen business training and learning,to improve the budget management related systems and implementation plans,to improve the budget management process and to build a sound budget assessment system.The sixth part is the summary.This paper summarizes the research of this paper,puts forward the shortcomings of the research and the problems to be further studied in the future.