Kanger Good P & G Division Comprehensive Budget Management System Design And Implementation

Under the market economic system, competition among enterprises has become fiercer. The implementation of comprehensive budget management becomes more important in establishing modern enterprise system, improving their management level and increasing the competitiveness. Industry-specific research with the specific enterprises of the comprehensive budget management is of great theoretical and practical significance of the value.This paper conducted a cause analysis on the budget of Kangerjia firstly. The budget problems of Kangerjia are mainly the following: Failure to put in the budget management of specialized agencies, budgeting based on the lack of, no use of advanced budgeting, and budget execution lack of effective management control, a lack of the necessary assessment mechanism. In light of these problems, the comprehensive budget management system of Kangerjia has been redesigned. According to the Budget to establish the basic principles of organization, set up a management committee, including the budget, the Office of Management and Budget, budget execution, multi-level main budget management agencies. According to the company's development goals, set up budget target system, which used top-down style and preparation of a full budget for budgeting. The company set up a set of evaluating targets of budget, the establishment of the budget incentive mechanism. In the implementation of the budget, companies using computer Internet, the company's sales, costs, profits, such as the daily tracking project implementation, analysis of weekly, monthly summary of tight control. In the appraisal made at the end of each month, according to evaluation results timely adjustments, improvements, coupled with a fair and reasonable incentive measures to promote the implementation of comprehensive budget management, the effect has been very positive.