Research On The Application Of Comprehensive Budget Management In Private Enterprises

Along with the strength of China’s reform and opening up is not following the increase, further growing army of private enterprises in our country, China’s private enterprises have become our country national economy important contribution strength. Country attaches great importance to the development of private enterprises,not following the policy support for private enterprises, to create a good macro environment, development of private enterprises, so to speak, is the best stage of development of private enterprises in our country at present stage. But another fact is that a large number of private enterprises after rapid growth, has experienced a development bottleneck, one is the main reason, is the lack of real strategic planning and strategic management tool.As the saying goes, Everything pre- stands,not pre- then waste. Comprehensive budget management as the core content of enterprise management, is one of the foreign large and medium-sized enterprises generally adopt modern management mechanism, the maturity of modern small and medium-sized enterprises(smes) play a crucial role. Comprehensive budget management in the United States since the 1920 s after the creation of general motors, dupont, soon becomes the standard operating procedure of large enterprises. With the development of China’s social economy and the improvement of the capital market, a large number of China’s large and medium-sized modern enterprise to follow suit, and use it as an effective strategic management tool into the enterprise management. AP company as a new mass private enterprises, the dual requirement of capital markets, the external and internal management, also be pushed to the implementation of comprehensive budget management.Taking AP company the comprehensive budget management as a case,introduced the AP company comprehensive budget organization system and management mode, show the comprehensive budget management in detail from theorganization establishment, the process management, the whole process of the evaluation summary, depth analysis of the comprehensive budget and enterprise strategy, performance appraisal in full accord between the closely relationship, reveal the comprehensive budget management is the best ground to realize the goal of corporate strategy and management tools, combined with their own characteristics and AP company put forward some innovative practices, such as by product line and double dimension, management budget, to the project or activity as budgeting,emphasizing full participation, comprehensive coverage, process, summarize the comprehensive appraisal and so on budget management measures and methods, good results have been achieved. Finally, in this paper, the AP company management indicators before and after the implementation of comprehensive budget management were analyzed, it is concluded that the comprehensive budget management of AP company management level, operating results have great improvement. This paper hope through the AP company successful case analysis, comprehensive budget management especially for Chinese enterprise to bring some private enterprise is developing channel management, by experience.