Research On Comprehensive Budget Management Improvement Of Hunan Teikyo Environmental New Material Co.Ltd

Comprehensive budget management is a kind of management control method that runs through the whole process of various functions and management activities of enterprises.It belongs to the category of financial governance,and has the functions of encouragement and control.The implementation and improvement of comprehensive budget management has attracted more and more attention of enterprises in China.Through the implementation of comprehensive budget management,the enterprise’s strategic objectives are detailed into various budget indicators,and the means of strategy driven performance evaluation are used to ensure that the enterprise’s strategic planning and annual objectives are achieved within the predetermined period.In the process of application of comprehensive budget management,enterprises should constantly improve with the development of the theory and method of comprehensive budget management and the change of application environment.This paper takes Hunan Teikyo Environmental New Material Co.Ltd.as the research object,according to the theory of comprehensive budget management,studies the application and improvement of comprehensive budget management of Hunan Teikyo Environmental New Material Co.Ltd.This paper summarizes the theory of comprehensive budget management and contingency theory,and describes the current situation of comprehensive budget management of Hunan Teikyo Environmental New Material Co.Ltd.by using the theory.It points out the main problems in the aspects of adaptation to the current enterprise environment change,establishment of overall budget management organization,budget preparation,implementation and control,examination and incentive.In view of the existing problems,it puts forward from the perspective of comprehensive budget The optimized improvement plan and implementation of the improvement plan in themanagement system need the support of the company’s management,system construction and information investment.The research of this paper is of practical significance to Hunan Teikyo Environmental New Material Co.Ltd.in the application and improvement of comprehensive budget management;it also has certain reference and reference value to similar enterprises in the application and improvement of comprehensive budget management;at the same time,it plays a certain role in promoting the research of application and improvement of comprehensive budget management.