Research On The Application Of Comprehensive Budget Management In Chinese Clothing Enterprises

The environment is leading to the development of things change in the fundamental motivation. Able to adapt to the external environment and business management application is characterized by the implementation of the budget is a prerequisite for effective. Chinese clothing enterprises are facing increasing competition, the necessary use of advanced management tools, and enterprise management of all aspects of refinement in order in the fierce competition in an invincible position. Clothing enterprises effective application of a comprehensive budget management can effectively control their costs from the enterprise to realize the rational allocation of limited resources to achieve value-added business and eventually achieve corporate strategic goals.This paper aims to the effective application of comprehensive budget management in Chinese clothing enterprises. Introduction a brief describes of research background, research significance and research ideas. The first part of the budget management at home and abroad the development process and the status of budget studies commenced discussion. The second part explains the basic theory of comprehensive budget management, and provides a theoretical basis. The third part through the study sums up the current clothing enterprises of China's problems in the implementation of budget management and analysis of its causes. At last, the characteristics of clothing enterprises in the question of how to build a more complete coverage of the budget organization, budget preparation, budget implementation and budget evaluation and control of content such as the idea of a comprehensive budget management system, pointing out specific practices, in order to provide valuable clothing enterprises reference.