Study Of The Overall Budget Management Model

Total Budget Management is a main method for the internal management control of Chinese enterprises. Many group business enterprises of our country have been experiencing the effect of planned economy management for a rather long time, to execute the budget management is still widely spreading, taking the special planned features, and not becoming Total Budget Management yet. It is incompletely to gather budgetary essential, position and lacking theories with contents, the practice of operation. To changes the condition, it need enhance on theories study of Total budget management with the practice.This paper reviewed the basic conception and correlate theory of the Total Budget Management. Using Tianjiao Aerospace Corporation as a case, the paper proposed that puting the cost as the core for total budget management mode to analyze the condition and the problems of the Total Budget Management of Tianjiao Aerospace Corporation. Based the condition of the development of the model of Tianjiao, the paper used the method of the target cost, the value engineering and the value chain to build the methods of controlling cost in the period of designing and producing. Finally, the paper designed the system of guarantee of Total Budget Management in Tianjiao Aerospace Corporation.