Sd Comprehensive Budget Management Studies

With our country's into the WTO, there has been an unprecedented change in the operation environment of enterprises and the traditional management model no longer meets the increasingly fierce competition among enterprises. Under the circumstances, a new management model ---comprehensive budget management gradually becomes more and more popular. Taking the well-known laminated flooring manufacturer- SD Company as its research object, this article discusses how to establish a strategy-oriented comprehensive budget management system by means of using the comprehensive budget management theory as its instruction and the experience of international and domestic enterprises in budget management as reference.The comprehensive budget management is an integrated management system relating to all aspects, whole course and all employees, and has comprehensive control and binding forces. It is a kind of management system and control strategy as well as management concept. It is one of core contents of corporate management, also an effective management method. It is a tool for corporate coordination, standard of control, basis for assessment, the foundation of carrying out standardization and scientific of internal corporate management and an effective way of self-discipline and self development of managers at all levels.The organization system, compilation, control, feedback and assessment of comprehensive budget are the key points of carrying out the comprehensive budget management; aiming at the existing problems of the SD Company in several aspects, detailed improvement thought and methods applicable for this company are brought forward in this article, wherein the establishment of budget management organization, adoption of compilation methods and budget assessment are emphasized. In budget compilation, this article advances adopting zero-based budget and flexible budget compilation; and in assessment execution, it introduces EVA and improved Du Pont System as the means to intensify the budget assessment. Therewith, the operability, effectiveness, and accuracy of the comprehensive budget management are greatly increased. Additionally, special solutions to how to intensify the budget management of profits and funds are advanced in this article.This article is composed of five chapters. Chapter 1 raises the question; Chapter 2 systematically introduces the comprehensive budget management theory and outlines the present situation of comprehensive budget implementation in domestic and overseas enterprises; Chapter 3 is about the present situation of market environment and comprehensive budget management implementation of the research object SD Company, especially the author's view on the existing problems; Chapter 4 is the main part of this article, which advances solutions to the problems in Chapter 3, emphasizes the establishment of budget management organization and renewal of compilation method, intensifies control means in the course of execution, and perfects the assessment methods; in Chapter 5, a conclusion is given.Although the SD Company is regarded as the research object in this article, many manufacturers at home have similarity in management. Therefore, the author hopes that it can help other enterprises establish or improve the comprehensive budget management system applicable for their conditions.