Research On Overall Budget Management Of Machinery Manufacturing Enterprises Under Financial Sharing Mode

With the development of the increasingly competitive global market,more and more enterprises have adopted various management and control methods and modern management means in order to obtain greater profits and make reasonable and effective use of existing resources.Financial sharing and comprehensive budget management are important means and methods in the internal management and control of enterprises.Machinery manufacturing enterprises have complex production links,and the product production process involves a series of complex processes such as procurement,processing,assembly,inspection,packaging and transportation.Comprehensive budget management relies on a large number of manpower,and the data is not timely and inaccurate.The preparation of comprehensive budget and the analysis of budget implementation need a lot of data support,and the financial sharing mode can precisely provide timely and accurate data support for the comprehensive budget management.This paper mainly uses the literature research method and the case analysis method,takes the problems encountered by T Group in the comprehensive budget management under the financial sharing mode as the starting point,and expounds the problems such as the errors in budget preparation,the complex preparation process,the weak implementation of budget control and the single budget assessment index in the process of T Group’s comprehensive budget management based on the financial sharing mode.Combined with the improvement direction of the financial sharing mode to the overall budget management,the process reengineering theory,economies of scale theory and contingency theory are used to put forward corresponding suggestions on the budget formulation and control of procurement,production,sales and other aspects in the overall budget management under the financial sharing mode of T Group.Finally,the safeguard measures of overall budget management under the financial sharing mode are expounded and the research conclusions are drawn.The relevant theories and methods summarized in this paper also have a certain reference value for other machinery manufacturing enterprises,which is helpful to reduce the daily management costs of enterprises,and make the long-term strategic management objectives of enterprises can be accomplished.To help enterprises improve the efficiency and level of daily operation and management,and to promote the healthy development of enterprises in the future to provide support.