Research On The Problems And Strategies Of Implementing Comprehensive Budget Management In C Enterprise

As a strategic management method,comprehensive budget management is an indispensable part in the process of enterprise management.It is an effective method and tool for enterprises to achieve strategic planning and business objectives.Due to the limitation of their own scale,small and medium-sized enterprises face greater market risk and more serious shortage of funds.In the process of the development of small and medium-sized enterprises,it is not rare that the break of capital chain leads to the failure of small and medium-sized enterprises.To solve this problem,it is very important to plan and arrange the funds in advance.Due to the limitations of the development of small and medium-sized enterprises,there are still obvious deficiencies in the application of comprehensive budget management.In this paper,the problem-based,on the basis of explaining the content of comprehensive budget management,taking enterprise C as an example,the implementation of comprehensive budget management in small and medium-sized enterprises and its solutions are studied.The main contribution of this paper is that,through investigation and research,it is found that in the process of implementing comprehensive budget management in small and medium-sized enterprises in China,due to the limited management level,the understanding and application of comprehensive budget management are not comprehensive,and it is easy to have problems such as unreasonable organizational structure,inadequate supervision and evaluation,which affect the implementation of comprehensive budget management in small and medium-sized enterprises Effect.In view of the problems in the comprehensive budget management of small and medium-sized enterprises,the paper proposes that the corresponding measures should be taken from the organizational structure,budget preparation,budget implementation,budget supervision and assessment,etc.