Research On Comprehensive Budget Management Optimization Of QM Company

With the rapid development of market economy,market competition is becoming more and more fierce.In such a market environment,enterprises must use various management means to reasonably allocate limited resources and maximize profits by improving management efficiency.As a management tool to optimize operation,total budget management has been widely paid attention to and applied.In the process of many years of management practice,developed countries have established the internal control system,cost control system and performance evaluation system compatible with the comprehensive budget management,which has significantly improved the management level of enterprises,laid a solid foundation for the sustainable and healthy development of enterprises,and also provided references for domestic enterprises.However,from the point of view of the current financial practice,domestic enterprises in the use of comprehensive pre-accounting management process,if ignore the industry attributes of the enterprise and their own reality,copying the experience of foreign enterprises,it is likely to achieve little or even counterproductive results.This paper takes QM Fitness Co.,LTD.,a service enterprise,as the research object.Based on the theory of comprehensive budget management,this paper makes a detailed investigation on the preparation,implementation,control and evaluation of the company’s implementation of comprehensive budget management.On this basis,it puts forward suggestions to optimize the comprehensive budget management of QM Fitness Co.,LTD.It is found that QM Fitness Co.,Ltd.has some problems in the practice of comprehensive budget management,such as weak awareness of overall budget management,unscientific budget preparation,lack of seriousness in budget execution and imperfect budget evaluation system.Therefore,in order to improve the comprehensive budget management on the overall performance of QM fitness Co.,LTD.,we must further improve the construction of comprehensive budget manage Strengthen the awareness of full participation,establish and improve the comprehensive budget organization system,and take the strategic objectives of the enterprise as the guide,further promote the integration of industry and finance,and comprehensively use the budget preparation method.At the same time,through scientific decomposition of budget targets,enhance the rigidity of budget implementation,and substantive analysis of budget differences,further improve the effectiveness of budget implementation.In addition,clarify the budget adjustment factors and standardize the budget adjustment process,and further refine the budget adjustment standards.Finally,the comprehensive budget management evaluation system is further improved by improving the budget assessment mechanism and refining the budget assessment standards.The purpose of this paper is to analyze the problems existing in the process of comprehensive budget management of QM company,deeply integrate business and finance,and put forward a series of comprehensive budget management optimization measures in combination with theory and practice,so as to improve the management level and business performance of QM company and set up a benchmark for comprehensive budget management of service enterprises.