| Comprehensive budget management originated in the early 20 th century.It is a widely used means of enterprise internal control management.It is mainly used for resource allocation and overall planning in business management activities.With the continuous optimization of the comprehensive budget management system,more and more business managers gradually recognize the strategic role of comprehensive budget management and control,and actively explore its application scope and effect,which has been rapidly popularized in group companies.However,in the face of the complex and changeable market development environment,the agglomeration of uncertain factors at home and abroad is increasing,and the actual effect of the comprehensive budget management system in the implementation process is not good,so its internal control management role can not be fully played.Therefore,how to build a scientific comprehensive budget management system to help enterprises effectively reduce the operating style? Insurance,to achieve long-term sustainability and rapid development has become an urgent problem to be solved.After years of development,the business scope of Shanghai JT automotive interior decoration company has gradually expanded,and the scale of the company has continued to expand,and it has been successfully promoted as one of the leading domestic automotive interior decoration enterprises.In order to strengthen cost control and realize the rational allocation of resources,Shanghai JT Automotive interior decoration company has actively promoted the comprehensive budget management system in recent years,focusing on the construction of financial budget,capital budget and business budget The core work system tries to help the company successfully through the critical period of supply side reform,transformation and upgrading,but the company still has many problems in comprehensive budget management in the development stage.Therefore,this paper mainly uses the advanced comprehensive budget management theory,control theory,incentive theory,principal-agent theory and strategic management theory,and adopts the method of questionnaire survey to deeply analyze the problems existing in the implementation of the comprehensive budget management system of Shanghai JT automobile interior decoration company,and effectively excavate the reasons that affect the overall budget management effect,and attempts to take this as the basis In order to effectively reduce the institutional transaction cost and strengthen the operation ability and budget management level of Shanghai JT automobile interior decoration company,we should build a targeted comprehensive budget management system improvement strategy in line with the development needs of Shanghai JT automobile interior decoration company.Through research and analysis,this paper draws the following conclusions in the practical application of the comprehensive budget management theory: first,the strategic objectives based on the comprehensive budget management concept have the characteristics of stronger pertinence and wide management scope,which can effectively integrate the business philosophy and budget management work of the enterprise,and strengthen the supporting role of budget management for the development of the enterprise;second,as a kind of Internal control management method,comprehensive budget management effectively reduces the company’s operating cost through planning,control,coordination and allocation of the company’s resources,providing an important basis for the strategic decision-making of the managers;thirdly,the comprehensive budget management of Shanghai JT automobile interior decoration company is mainly manifested in five aspects,that is,the overall budget control is weak,the preparation level is not high,and the target determination process is not Fourth,aiming at the problems of comprehensive budget management reflected in the questionnaire survey,this paper puts forward five aspects: optimizing the objective process of comprehensive budget management,strengthening the overall budget implementation,improving the level of comprehensive budget preparation,improving the overall budget organization and strengthening the overall budget control The company’s comprehensive budget management optimization plan and improvement opinions;fifthly,the comprehensive budget management system is a complex and systematic project,with strong cohesion and consistency in each link,so it is necessary to continuously improve the system management efficiency to ensure the comprehensive budget management.Based on the analysis and study of the overall budget management of Shanghai JT Automobile Interior Company,this paper puts forward the corresponding solutions and countermeasures,which are helpful to improve the internal control management level of Shanghai JT Automobile Interior Company,and has important reference value for the development of similar enterprises. |
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