The Innovation Research On Complication Method Of Budget Of AD Co.,LTD

Since the reform and opening up, China ’s enterprise management continuously improveto catch the international standard, adapting the world’s advanced management tools, toparticipate in international competition, in which the total budget is one of importantmanagement tool. There are much valuable exploration and research in the field of theory andutilization.In this paper, based on the theory of financial management, cost accounting,management accounting, an innovation research of the method of budget is made. with acareful analysis of the products structure of AD company, establish the revenue budgetingmethod system which is based on the characteristics of products；after an serious research ofthe theory of cost accounting and cost management and erect the cost budgeting methodsystem which regards profit firstly; regard the company strategy and business objectives,gradually perfect the financial budgeting method which is based on EVA, these methodspromote the AD company budget target accuracy and guidance which make the budgetprocess more standardized that afford a foundation of long-term strategic objectives andcurrent business goals, and the complication method give the protection of the utilization ofcompany strategic.