Study Of Ber Comprehensive Budget Management

Comprehensive budget management could help managers identify and break down the business target. While each industry has characteristics, as well as the corporations in the same industry. Therefore it requires different management model of the overall budget, to completely copy the overall budget of other industry or enterprise management mode often the opposite results. Combined with the actual overall budget management system to build the business must seriously consider the BER as a fast-growing enterprise, there is an urgent need to build a scientific and rational management of the overall budget for the effective management of the enterprise. This article is in the context of the BER comprehensive budget management.Based on the foreign and domestic research about comprehensive budget management, this paper summaries the related theories, which includes budget management concepts, features and content, as well as the overall budget management mode, and the implementation of the premise and basis of the overall budget management. Analysis of the status quo of the BER company budget management of the company’s lack of budget management, including budget organization system is not perfect, the lower the reliability of the budget, technical support is not in place, the budget is the financial activities. On this basis, we constructed BER overall budget management system, including the overall budget preparation, preparation, process control, adjustment, analysis and assessment. To BER overall budget management of security measures to enhance the convergence of the overall budget and strategic planning and performance appraisal, leadership support and full participation, improve production management and quality management system, strengthen the construction of information technology, and timely introduction of activity-based budget.