Study On Comprehensive Budget Management In Lianyuan Steel And Iron Limited Company

Comprehensive budget management is an important part of company internal control system. It is very helpful in establishing modern enterprise system, promoting management-control level and strengthening the competitive power.Based on the mass literature review about comprehensive budget management, the thesis generalized the current situation in the studies of comprehensive budget management both home and abroad. And then under the theory of comprehensive budget management, adopting the method of case-analysis, the writer analyzed the current situation, the present problems of comprehensive budget management in Lianyuan Steel and Iron Limited Company ( It was called "Lianyuan steel or company" for short below). This thesis focuses on the countermeasures of how to improve the level of comprehensive budget management in Lianyuan steel and also put forward some constructive suggestions. The first, building a good environment of comprehensive budget management; the second, improving the method of working out budget, changing the static way to compile budget for dynamic one, carrying out rolling budget, zero-based budget and activity-based budget; the third, increasing the capability of carrying out budget; the forth, making perfect the estimating system; the fifth, setting up the effective encouragement and restraining system. The writer thinks that these measures will have a positive effect on comprehensive budget management in Lianyuan steel.