Research On The Overall Budget Management System Of ENTERPRISE A From The Perspective Of Enterprise Life Cycle

As an efficient enterprise management tool,comprehensive budget management has been widely implemented and recognized in Chinese business circles since the joint promotion of enterprise implementation by the Ministry of Finance and SASAC at the beginning of the 21 st century.However,in the process of implementation,there are many problems in the combination of comprehensive budget management and Chinese enterprise management practice,and only few enterprises can combine the comprehensive budget and enterprise practice perfectly.Many enterprises in the comprehensive budget management will often encounter problems such as unclear budget targets,slack budget control,budget evaluation is not rigorous and so on.Facing the total budget management in our country enterprise management practice the existing problems,how to solve the need to stand in the enterprise development Angle to carry on the detailed analysis.The enterprise life cycle theory through the comprehensive budget management practice has the following effects: first,through the analysis of the characteristics of the enterprise under the different life cycle can help enterprises to better predict internal and external environmental conditions change.Secondly,through the analysis of the characteristics of business growth in different life cycles of enterprises,it helps enterprises to grasp the focus of the process of budgeting and implementation,and achieve the balance between management cost and control effect.Moreover,based on the analysis of enterprise management focus under different life cycles,it can also help enterprises to improve the overall management performance evaluation system.Last but not least,from the perspective of enterprise life cycle,enterprises can more scientifically find the starting point of enterprise budget preparation and a more suitable comprehensive budget management mode,so as to improve the operability of the budget.This paper takes A company in the fine chemical industry as the research object,takes the evolution of A company’s budget management system from the perspective of life cycle as the main line,and analyzes the evolution law of A company’s budget management system in different life cycle stages and the characteristics of A company’s budget management by combining theory with practice.Through the analysis,it is found that the existing budget management system of enterprise A is far from the comprehensive budget management system,and there are still some problems such as imperfect budget management institutions and lack of comprehensive budget management.Based on the above problems,combined with the analysis of the factors influencing the comprehensive budget management of enterprise A and the characteristics of mature enterprises in the life cycle theory,this paper puts forward the suggestion of constructing A comprehensive budget management mode based on strategy matching with the goal of low-cost strategy,the guidance of target profit and the goal of enterprise A.And from the organization establishment,system construction,process system design,budget preparation and implementation and control of five aspects of the construction of specific suggestions,but also for the development of the budget evaluation system and implementation of safeguard measures.