Study On The Optimization Of HD Company Budgeting Appraisal System

As an important tool to realize the strategic target and configuration of enterpriseresources, the budget management has been widely used in modern enterprise management.In the practice of budget management, budgeting appraisal system is called the lifeline ofbudget management. As the last part of the comprehensive budget management, assessmentand evaluation is to check, measure and assess the budget itself, and provide enterprises themain basis of rewards and punishments measures. It checks and summary, through to thecomprehensive budget can prompt improvement of overall corporate budget. Therefore, areasonable budget evaluation index system is very necessary.HD company is domestic production of bathroom furniture equipment business, with theexpansion of the scale, enterprise management is also increasingly standardize,comprehensive budget management system, introduced in2007, and gradually improve afterseveral years of development. But the budget evaluation link neglected, which leads to thecomprehensive budget implementation effect is not satisfactory. In this paper, drawing onexisting research at home and abroad, expounds the basic budget evaluation on the relatedtheories, analyzing evaluation status budget HD, content and evaluation process six aspects tobudget evaluation system includes the idea, in the presence of all aspects of company budgetevaluation system, combined with the company strategy and the specific circumstances, toconclude the budget the evaluation principle as the instruction, followed by some suggestionson how to optimize the evaluation main body, evaluation object, evaluation cycle, evaluationindex system and related incentive forms, and the use of the balanced scorecard, KPI andother tools, job characteristics for each main responsibility person design budget evaluationindex system.The purpose of this paper is to provide comprehensive, specific and feasibleoptimization measures for examination and assessment of the budget, in order to improve theeffect of case company and similar enterprises for examination and assessment of the budgetand the budget management level.