Design & Implementation Of Overall Budget Management System In Hunan ZhengHong Science Development Company

At present, the state policies require enterprises to implement overall budget management, and because the business environment is changing , Hunan ZhengHong Science Development Co. Ltd in the feed trade leading position must choose the cost leads strategy as his main competitive strategy. For this, it need overall budget management to combine the value chains of enterprises urgently, optimize the resource distribution of enterprises, improve the operation efficiency of enterprises.Through analyzing the characteristics and problems of the existing plan system in Hunan ZhengHong Science Development Co. Ltd, this text was at first to analyze principle and factor of improving current system, then according to these principles and relevant theories , design overall budget management system, including the department of organizing and carrying out the budget , the examination system of the goal in budget, management system of the budget , budget form and relevant explanations of compilation ,etc.; Finally the article summarized some questions that existed in the company in their course of implementing budget management, and proposed some measures for improving.In design and implementation of the management system of the budge, this text is based on the principle that budget management must regard business strategy as the guide, the budget is a goal of imple- menting company strategy, the budget must be controlled and checked, the budget is a circulation system. It try to change the idea of " budgeting for budget "and " budget is only financial budget ".Through adopting zero-base budget to analyze the whole value chain and the foundation work, the budget management combine and reconfigure resource , and make budget management system to support the business strategy really.This text did not merely include the design of the budge management system, but also planned the implementation of the budget system, summarized the question met while implementing the system, and put forward one's own thinking of settlement and method. These methods that have already received the test of validity in practice will offer reference for other trades with the similar problem in implementing overall budget management.