Issues On Budgeting Management Of Enterprises

Budget management is one of methods which are used inside to manage and control enterprises. It is also a system of management in modem enterprises, which reflects systematic, strategic, and humanist ideas of management. Nowadays, many large enterprises accept and insist on applying budgeting management in the world. But it is used in China less than in western countries, and even if it is used, there are many problems during the implementation. The dissertation inquires into how to build a running system of budgeting management which adept to the environment in China, in order to improve efficiency of management and benefit of enterprises.The dissertation contains five parts as follow.Chapter I explicates the intention of budgeting management, which contains its characteristic and function.Chapter II analyzes the background of budgeting management on the basis of theory and reality.Chapter HI elaborates the present conditions of budgeting management in Chinese enterprises by means of investigation data, such as assessment on budgeting management, organization of budgeting management, contents and methods of budgeting management, budgeting controlling and adjusting etc., and raises some present problems.Chapter IV, the focal point of the whole dissertation, inquires into some important segments in how to build budgeting management system, which contains the cycle , the organized system, the content system, the methods system, the testing and assessing system, and the adjusting and controlling system.At last, chapter V emphasizes some problems which should be paid attention to when we are using budgeting management in order to improve the efficiency of budgeting managementChapter VI is conclusion, which is a summary of the dissertation.The dissertation has a systematic research on the running system of enterprises budgeting management. The new ideas of this dissertation lay in two points: one is the author demonstrates the feasibility of budgeting management based on the theory of the firm; the other is the author connects budgeting management with the development of management science.