Budget Control System Of Manufacturing Company And Improving Studying

Budget control system is an important part of enterprise management control system, the main line of modern enterprise accountant control system; it plays an important role in enterprise accountant management. Meanwhile, there are many problems and defects exist in enterprise budget control system that needs to research and improve. Because of the important impact of manufacturer on our county economy and the typical significance of manufacturer budget control system, the paper analyzed manufacturer budget control system and its problems and showed accordingly improvement study.Firstly, the paper investigated the principle of enterprise budget control system, which mainly analyzed constitute and function of manufacturer budget control system, researched the character and its effective running surroundings, provided framework for the improvement of manufacturer budget control system. Then we further analyzed the existed problems of manufacturer budget control system in control mechanism and running, studied the adaptation of manufacturer budget control system in new situation, and clarified the existed problems and its reasons in manufacturer budget control system. In according with these problems and reasons, the paper emphasized improvement research on running surroundings, evaluating system and stimulating mechanism of manufacturer budget control system, and raised an all-round improvement project on the basis of manufacturer budget control system character.Based on previous study, then we tried to raise the characters of manufacturer budget control system, In accordance with the problems and characters in manufacturer budget control system, we thought it is a better choice that adding activity-based management to traditional manufacturer budget control system. Meanwhile, we raised the specific project to integrate activity-based budgeting and performance reviews, which make the improvement of manufacturer budget control system more workable.