The Research About Comprehensive BudgetManagement In Enterprise Group

Along with the reform and open policy thorough and the market system consummation, our country's enterprise group obtained the unceasing development, how did this inevitably to enhance entire questions and so on group management level, enhancement competitive power set the urgent request. The budget management took one of modern business management mechanisms, has the characteristic which the machinability, strategic, total and so on a series of other management method is unable to substitute. The establishment and the consummation modern enterprise system must establish the science the budget management system, budgets the management not only is comprehensively one kind of integrated enterprise strategy and the achievements, the optimized resources disposition management tool, is one kind of foundation management mechanism, passes through in the enterprise operation entire process, is in the business management the core status.This article obtains from some elementary theories, first does to the comprehensive budget management elementary theory by the brief introduction, elaborated simply the comprehensive budget management concept and the meaning, the characteristic as well as it in the business management function, arranged to the comprehensive budget management budget has manufactured the system introduction. Take the comprehensive budget management elementary theory as the foundation, this article implements the comprehensive budget management to our country enterprise group the necessity to carry on showing, implemented the comprehensive budget management to the enterprise group the present situation to carry on the analysis, proposed our country enterprise group was unclear to the comprehensive budget management understanding, the thought idea was obsolete; does not arrive to the comprehensive budget establishment work organization and so on six questions. Afterwards introduced the comprehensive budget management in the Xiangtan steel and iron group limited company's application example, obtains the correlation enlightenment in the application foundation: The enterprise group should transform the idea, set up the correct enterprise to budget the management idea; Establishes the comprehensive budget management organization, pays great attention to the whole staff to participation; The science determination establishment method, about the attention unifies; Prompt carries on the analysis, the summary and the appraisal to the budget implementation result; Value budget examination and critique and drive function; ERP system implementation application and so on these six aspect enlightenment.