Research On D Company's Comprehensive Budget Management System From The Perspective Of Benefit And Risk

With the deepening of economic globalization and the further promotion of China's reform and opening up,the market environment of enterprise operation is becoming more and more complex and changeable,especially the market environment faced by large retail enterprises is more unstable and uncertain than ever before.In this environment,enterprises to maintain stable development and long-term in an invincible position,it is necessary to prevent all kinds of risks in the operation.Large retail enterprises have many points and many areas.The benefits and risks of enterprise operation are two major issues that must be paid attention to.Comprehensive budget management is generally accepted and applied by enterprises as an effective management and control method of enterprise operating benefits.However,how to establish a sound comprehensive budget management system to enable enterprises to realize effective management and control of benefits and risks is an important topic that enterprises generally pay attention to.In this paper,D company,a large retail enterprise,is taken as a case to improve its comprehensive budget management system based on risk and benefit.In the context of the current market environment,and domestic and foreign relevant research theory analysis,determine the overall improvement design direction.After introducing the operation of D company,the current comprehensive budget management system of D company is analyzed,and problems existing in the comprehensive budget management of D company are sorted out.Combined with the problems existing in the existing system,the overall idea of improving the overall budget management system for the purpose of benefit risk is determined.In the process of the new design,the improvement principle was clearly defined and a comprehensive budget responsibility organization was established.Meanwhile,the risks of D company were sorted out and classified.Based on operation benefit and risk analysis,the organizational structure of D's budget was adjusted,the risk responsibility control area was defined,and the content of comprehensive budget management was improved.Finally,a comprehensive budget management system is constructed from the aspects of preparation,execution,control and assessment of comprehensive budget management.Through the comparative analysis of the newly constructed comprehensive budget management system,the paper puts forward the corresponding safeguard measures and obtains the research conclusion and relevant enlightenment.