The Research On Budget Binding Softening Problem Of The Unique Taste Food Company

As the market's rapid economy development, enterprise internal management reform deepen ceaselessly, the comprehensive budget management in the enterprise internal management of the importance has become more and more prominent. Strengthen enterprise comprehensive budget management, help to managers'plan, coordinate, control and effective performance evaluation; help to improve the marker competitiveness; help to improve the economic benefits of the enterprise; contribute to the enterprise strategic target realization.Although,many domestic enterprises have achieved very significant results in the implementation process of comprehensive budget management. but the overall budget management in the implementation process, there are also some problems, such as budget management, lack of a comprehensive strategic awareness, lack of effective evaluation mechanisms, budget execution poor, budget binding softening and so on.Based on revealing the budget binding content, this paper researched budget binding softening problems on comprehensive budget management implementation process of the unique taste food company, analyzed the causes of these problems, combining the success experience on the implementation process of comprehensive budget management for our country private enterprise, then, put forward Countermeasures and Suggestions to harden budget binding of the unique taste food company, in order to can help the unique taste food company improved comprehensive budget management. At the same time, the research of this paper enriches both at home and abroad on budget binding softening problem in private enterprises in the insufficient, and it has reference for theoretical study of other private enterprises'budget binding softening problem and has guiding value for the implementation in comprehensive budget management of other private enterprises.This article can be divided three parts. The first part (chapter 1 and 2) describes the research background and meaning; the content and methodology; research status and comments of at home and abroad, and the theory of budget binding to soften is introduced briefly, summarizes the connotation; characteristics and its'function in enterprise management of budget; budget management and budget binding to soften. The second part (chapter 3, 4 and 5), basis for the relevant theory, the comprehensive budget management implementation process of the unique taste food company were thoroughly analyzed, summarizes it existing budget binding softening problems, analysis the reasons for the formation of the budget binding softening problem from two aspects in the internal control and external environment, and put forward the improvement suggestions and countermeasures in order to ensure this company's overall budget management effective implementation and promote the company efficient development. The third part (chapter 6), the results of this study to summarize, and this paper proposed a further study of this problem, This paper studies an example only in budget binding softening problem of China's private enterprise, remains to be further study other private enterprise's budget binding softening problem, find out the general rules in the budget binding softening problem of China's private enterprise and proposed the improvement Suggestions, in order to can Provide certain reference and guiding for the comprehensive budget management of China's private enterprise.