Research On The Budget Management Of JIEFANG Automotive Sales Co.,LTD

The earliest budget management origin for the British, but the United States is applied into the enterprise and makes it got great development. In the United States, more than 90% large companies in the implementation of a comprehensive budget management: one of the highest percentage or manufacturing type enterprise, followed by the wholesale and retail. Comprehensive budget management as an effective management tools, and the United States have large enterprise management culture, become an enterprise to win the market competitiveness of the essential management tool. In recent years, with the economic globalization, many enterprises in China have been to the western advanced enterprise learning, learning their outstanding management philosophy, and according to the economic environment of our country and the actual situation of the enterprise was improved, which promoted the development of enterprises, enterprises to achieve long-term goal is to become a powerful tool for. After numerous market practice proof, has the Chinese characteristic mode of budget management has been greatly developed, its management methods are increasingly being large and medium-sized domestic enterprises recognized. But with each aspect of the business environment changes, the budget management in the application in a lot of problems, such as failing to establish perfect budget management organization, budget preparation methods and lack of effective assessment and incentive mechanism and so on.Based on the basic theory of overall budget management as a starting point for research on the JIEFANG automotive sales company in the implementation of a comprehensive budget management problems in the research of the marketing activities, analysis of budget problems to the enterprise brings many problems, should be put into the enterprise comprehensive budget management and pay attention to the related theory, to the enterprise, budget management in-depth research, put forward on the basis of a comprehensive budget management system and implementation of specific measures. The normative approach as the main method, set out from real problem, using the deductive method, derived for practical applications to provide a basis of rational principles, and strive to highly generalize from logic better overall budget management, and guide practice, achieve financial management standardization. At the same time, the evaluation index of design, the use of empirical method, through field investigation makes case analysis, provides an evaluation index design example. Further perfecting the budget management system, increase the strength of the organization to implement the budget, budget management responsibility, normative budget making method, optimization of budget management process, strengthens between Department of communication and coordination, implementation of financial budget, business budget and capital budget and other types of budget effectively, and actively carry out overall budget, give full play to the budget to effectively cope with the crisis, achieve science the development and the function of the central enterprises, promote the comprehensive management strength rising.