Research On Total Budget Management Of China Aerospace Science And Technology Corporation

Total Budget Management is a main method of the internal management control of business enterprise.Many group business enterprise of our country has been suffering the influence of planned economy management inertially for a long time, on execution of the budget the management is still wide spreading and taking the special planned features, and not yet become Total Budget Management. It is incompletely to conglomerates budgetary essential, position and lack of theories developments with contents, the practice of operation. To changes this condition, it need to be enhanced on theories research of Total budget management with real practice.This paper discussed the basic conception and correlating theory of the Total Budget Management. Using China Aerospace Science and Technology Corporation as a case,the paper proposed that put the cost as the core of total budget management mode with analyzing the condition and the problem of the Total Budget Management of China Aerospace Science and Technology Corporation.Based the actual condition of the development of the model of Aerospace, this paper used the method of target cost,value engineering and value chain to build the method of controlling of the cost in the period of designing and producing. Finally, designed the system of guarantee of the Total Budget Management in China Aerospace Science and Technology Corporation.