An Application Study About The Development Of Du Pont Analysis System In Enterprises' Budget Analysis

As the saying goes: "Bind the sack before it be full. " Enterprises optimize the usage of resources and control cost should start from planning. Budget management is one of the most important planning (Lian Kai-juan, 2003). Budget management has raised extensive attensions in practice in many enterprises, especially large and medium-sized enterprises. However, there is no management model can be perfect. With the change and development of economic environment and business organizations, budget management also meets its limitations. Budget management is important in the field of management accounting. Whether in theory or in practice, budget management has become the focus of research. The paper's topic is put forward based on the fact that many enterprises recognize the importance of budget management but budget management encounters lots of difficulties in practice.Budget management encounters two difficulties in practice: on the one hand, the budget behavioral problems exist in the budget management...