The Disquisition Of Manufacturing Industry Enterprise Comprehensive Budgeting Management System From

David, the professor of management, said that Comprehensive Budgeting Management is one of few methods of management and control which can compromise all key issues of an organization into one system. Therefore Comprehensive Budgeting Management has been accepted by general enterprises in the world. In China, the deep researches and discussions about Comprehensive Budgeting Management are kept carrying out in the academic circles of enterprise management so that it can adapt to the complex external environment.The first part of this article introduces the current researches of theories of Comprehensive Budgeting Management and the scholars'points of view. On the basis of these researches of theories, I discuss the present condition and the causes of these matters about Comprehensive Budgeting Management in Chinese Manufacturing Enterprises and then I conclude it is absolutely necessary to implement Comprehensive Budgeting Management System in Manufacturing Enterprises.In the second part, the emphasis is the constitution of Comprehensive Budgeting Management System. It covers several points including guiding ideology, establishment of organization, preparation process (goal, methods, process), choices of control modules, performance measurement.At last I present an example ---Wandashan Dairy Co.,Ltd, a Manufacturing Enterprise, to apply these theories to prove my view.This article refers to the theories and methods of Comprehensive Budgeting Management in western countries. I do the researches with ways of not only theoretical analysis but also empirical, not only dynamic but also static, not only practical operations but also office software. So this article presents a Comprehensive Budgeting Management System which adapt to the situations of our country and it can be implemented effectively in general Manufacturing Enterprises of our country. I believe it can improve the application and development of Comprehensive Budgeting Management System in all Industries and contribute to the development of Chinese Enterprises.