The Researches On Budget Management Modes Of Large And Medium-Sized Enterprises In Jilin Province

Budget Management is a main managing and controlling method of corporation .It has greatly motivated the development of modern industry ,commerce etc. In order to fulfill its objectives of business development ,the enterprise in JiLin province should establish its own management system seasoned with modern enterprise system ,and make its operation keep to rules of economic activity ,run and carry out its objectives orderly and efficiently ,guided by its whole target .As part of modern enterprise management system ,which universally adapted by the corporation of large and moderate scale in western developed countries ,the science and importance of Budget Management have been gradually understood by the most of business of JiLin province ,so more and more enterprises in JiLin province implement their own Budget Management.In chapter one, the developing actuality is first introduced. The academic and realistic background of Budget Management is also given out. In chapter two ,the basic theory of Budget Management is expatiated in order to present the detailed characteristic, the base and reason for executing Budget Management. In chapter three, the factor of Budget Management mode is analyzed, and then some modes of Budget Management is given, and according to different corporations, which mode to take is confirmed. In chapter four, the content of is explained at first, and then the performance control of the perfect Budget Management System are analyzed. At last the problem of performing the Budget Management System in our province is given in order to pay attention to. In the last chapter, the detailed process of Budget Management is calculated and analyzed according to the theory of modes and choice of Budget Management in the large and medium-sized enterprises in JiLin province. The method is based on the activity-based cost.In the paper ,the theory and the demonstration is considered together by the means of the qualitative analysis and quantitative analysis. In the research , we pay more attention to the combination of the theory and the practice.