With the development of the globalization, the acceleration of the pace of technological innovation, the improvement of the market economy system; relying on the innovation of internal management to improve the competitiveness of enterprises, has become one of the important methods that the enterprises exist and develop. Especially, facing the complex environment of the global economic crisis, most companies are focused on strengthening the internal management, reducing the costs, improving the market competitiveness, and striving to meet the market demands of economic development, so there are a lot of advanced management mode, the comprehensive budget management is one of them.Through elaborating the theory of comprehensive budget management,making the OL group's comprehensive budget management as the research object to analyzes the reasons of problems that related to comprehensive budget management, give the suggestions of the OL group's comprehensive budget management, establish and improve the OL Group's comprehensive budget management system, achieve effective implementation of the comprehensive budget management purposes. In the end, making the comprehensive budget management to become the tools of implementation Strategy and improving business performance, in order to provide decision support, reduce business risk, improve management performance and realization business value maximization. |