| Overall budget management is to make the enterprises' decision-making and the distribution of recourses quantificated by budget.Also it helps enterprises achieving the internal management activities.Anyway,overall budget management is a kind of managing & controlling system can be operated and run,which is authorized,operated,controlled and evaluated,also inspirited by budget.Overall budget management is the quantitative reflection for policies,targets and operating plans of enterprises.It definitely regulates the specific budget target for each section and each branch of a whole enterprise.Overall budget is one of very essential contents.It has the great practical significance on enterprises,realizing their strategic goals, maximizing the enterprise value and reducing operating risk,also provides important theoretical direction.In some degree,it will affect the operating efficiency of enterprise directly.First of all,this paper gives an overall introduction for overall budget management and states its strategic significance to enterprise management.And then,this paper expands the analysis,demonstration and commend for the significance of overall budget management to property insurers combining into the Bohai Property Insurers,Zhejiang Branch's features of operating management,business process and cost containment.Concerned the studying subjects,the national small and medium property insurers with first class legal person and different level authorization,financed and accounted level by level and extended all over the country,play a very important role in this paper.According to the balanced scorecard and the management theory of operation cost underlying force,this paper formulates thoroughly about how to build a overall budget management system from the different perspectives of budget management system construction,choice pattern,setting of measurement and so on.This paper shows us a budget management control system with clean thinking and strong operability. |
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