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Designing And Operating Study On Enterprise Of Total Budget Management System

Posted on:2006-01-07Degree:MasterType:Thesis
Country:ChinaCandidate:X B XueFull Text:PDF
GTID:2166360152993693Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since total budget management is brought into the by the Economics and Business Committee of China, governments s specialists and many companies pay wide-ranging attention to the total budget management. But, on present, people cannot understand it completely, there are a lot of problems in practice.Firstly, beginning with the concept of enterprise's total budget management system, the article sets forth the importance of total budget management. According to the study situation of total budget management, the paper puts forward new enterprise's total budget management model, that is to say, the basis of its system is corporate governance mechanism; the start point is the developing strategy of enterprise; the key is the entire process of firm management, the total budget management is the enterprise integration of professional works capitals information and human capital, is the management regulation and control strategy.Secondly, on the base of new total budget management system, the frame that the article constructs is the system of budget organization, the system of budget indices, the system of budget means and programs, the system of controlling and adjusting, the system of feedback and report and the system of budget evaluation.Finally, through the design of total budget management system of CHANGZHI IRON&STEEL GROUP CO., LTDM, (1) improving of the system of budget organization, establishing budget committee in directorate and dividing authority and duty in department; (2) designing of the system of budget organization and fulfilling in indices gradation; (3) establishing of time of budget weave and order weave ensure budget weave time and accept budget indices;(4) improving of order of controlling and adjusting carry out total budget management and stimulate all personnel ;(5) establishing of institution of feedback and report timely monitor budget execution (6) establishing of institution of budget adjustment controlprobability of deliberately adjusting budget indices .
Keywords/Search Tags:total budget, total budget management system's designing, Operating
PDF Full Text Request
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