Application And Research On Comprehensive Budget Management Of Enterprise Group

During the last30years since the reform and opening up. China’s economy develops rapidly. And various large-scale enterprises and groups with strong market competitiveness emerge one after another in all industries. It has been widely recognized by all large enterprises to improve the internal management level and enhance the competitiveness. Meanwhile, all kinds of management tools are also applied into different enterprises.The comprehensive budget management plays a significant role in integrating and allocating internal resources and realizing the strategic objectives effectively. Therefore, it is recognized by more and more managers and it is applied into enterprise management more frequently. Meanwhile, the comprehensive budget management is gradually detailed and deepened.Enterprise groups have a large scale, a variety of business and more management levels. Therefore, it is far from enough for manual work alone to finish the comprehensive budget management in an enterprise. It has become a vital basis for an enterprise group to do a good job in comprehensive budget management to take advantage of the information system and establish a set of suitable comprehensive budget management system.In this article, the theories on comprehensive budgetmanagement and system software are adopted and a case study on a tobacco enterprise is made. On this basis, the establishment and application of the budget management system is elaborated from the following aspects:the concept and understanding of budget, the construction of budget organization system, the preparation and approval of budget, the implementation and control of budget, the analysis and evaluation of the budget. After that. SAP information system is used effectively to sum up the experiences of enterprise groups in implementing the comprehensive budget management in an all-round way. It is pointed out that enhancing the level of budget management should focus on the following aspects:information system construction, reasonable positioning of budget organization, communication strengthening in process of budget management around the enterprise strategy and operation plan, refining and guidance of the budget culture. Finally, in accordance with the existing problems, suggestions for improving the comprehensive budget management are proposed, which include the following aspects:establishment of budget quota system, establishment of budget analysis system, the optimization of budget evaluation and examination etc. In this way, the article aims to discuss the ways for enterprise groups to better carry out comprehensive budget management under the circumstances where the management mode is changed and the management level is improved. Hope it can provide some references for the tobacco industry and other industrial enterprises in comprehensive budget management.