| Since 1920th, budget control theory has been growing up quickly, which brings great influence on company's development and contest competent. Comprehensive budget control is as one kind of contemporary business administration measure. Today, the theory is playing more and more significant role in the practice. In the western developed country, comprehensive budget control has become the significant component part of the business internal administration.In our country, with the economic structure adjustment, the marketplace consciousness of people is highlighted increasingly. The nation large-and-middle-sized business acts on one's own in the market economy and transforms management mechanism. A lot of businesses have started to use the revenue - cost theory as the criterion that the business operated the success or failure, good or bad. While the target profit - cost control has greatly been subjected to emphasize and use. And there has been more and more businesses to turn "scheme" into " budget. This paper consists of two parts, namely the foreword and the text. The foreword briefly illustrates the significance of this disquisition, the theory instrument and analysis means as well as the basic clue and logical structure in writing; the text can be divided into five chapters.The first chapter chiefly illustrates that comprehensive budget control was come into being and developed in our country. First of all, the comprehensive budget control implication was analyzed through the content, time and personnel staff overallly. Secondly, simply elaborated coming into being of comprehensive budget control, and the developmentthat includes three phases in our country. Finally the analysis is done to put into practice the comprehensive budget control essentiality. The second chapter primarily details the present situation aboutcomprehensive-budget-control's implements in our country. In this chapter the author firstly describe the fundamental situation. Then strictly elaborates the problem that has arisen in the implementation process. There are three main problems: The first one is budget establishment segment problem. The second one is budget performance segments problem. The third one is check and supervision segment problem. These are wholly required to take valid steps, and strengthen the internal information exchange, and administration measure to overcome the human factors effect hard, and put into practice valid comprehensive budget control. Finally, the author analyzes the reasons. They include the aspect of knowledge, administration aspect, ethical aspect and the technique aspect. In the third chapter, the author chiefly proposes the consummate comprehensive budget control countermove. The main substance consists of: improving business organization and reasonably dividing the administration ranges; regulation basic process and raising budget quality; strengthen the budget establishment, performance, adjustment and check work. And so on.In the fourth chapter, the author proposes the problems that our country ought to be pay attention to. These are the selects of budget objections, the participations of leaders and workers, the instaurations of organizations, behaviors, and so on. In the last chapter, the author makes example for comprehensive budget control of application and elaborates a series of alterations after the company implemented comprehensive budget control. In short, I think there are two innovations in this paper.The first one is the innovation of angle. Through discover - resolved issue angle I elaborate that our country businesses face the problems in implementing comprehensive budget control process, and proposes the a series of settlements means.The second one is the innovation of means. " The theory comes from the practice and guided the practice" means is penetrated in full text. Not only the theories about comprehensive budget control can instruct the practice, but also the implement of it is helpful to develop itself. |
PDF Full Text Request